https://www.taxtmi.com/caselaws?id=398138 The Court held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 applies to cases involving confiscation and redemption fine. It interpreted "fine" under the Scheme to include redemption fine, directing the acceptance of declarations without payment of redemption fine. The Designated Committee's rejection of declarations involving confiscation and redemption fine was deemed unjustified, and fresh declarations were permitted. The Court emphasized the relevance of CBIC's communications in interpreting the Scheme and quashed the Committee's orders, extending relief to similarly situated declarants to streamline proceedings and provide comprehensive relief from liabilities, including redemption fine. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 20 Sep 2021 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398138 The Court held that the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 applies to cases involving confiscation and redemption fine. It interpreted "fine" under the Scheme to include redemption fine, directing the acceptance of declarations without payment of redemption fine. The Designated Committee's rejection of declarations involving confiscation and redemption fine was deemed unjustified, and fresh declarations were permitted. The Court emphasized the relevance of CBIC's communications in interpreting the Scheme and quashed the Committee's orders, extending relief to similarly situated declarants to streamline proceedings and provide comprehensive relief from liabilities, including redemption fine. Case-Laws Central Excise Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398138