https://www.taxtmi.com/caselaws?id=400401 For the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "tax dues" were held to be the reduced amount quantified in the adjudication order that had been accepted by the department, not the higher amount stated in the original show cause-cum-demand notice. The scheme was treated as a beneficial amnesty measure requiring liberal construction to advance settlement of legacy excise disputes. The court applied the principle against reformatio in peius and held that a declarant could not be placed in a worse position merely because the adjudication order was later set aside and remanded in appellate proceedings. The accepted quantified demand remained the operative basis for computation. en-us Thu, 05 Nov 2020 00:00:00 +0530 Fri, 19 Feb 2021 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400401 For the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "tax dues" were held to be the reduced amount quantified in the adjudication order that had been accepted by the department, not the higher amount stated in the original show cause-cum-demand notice. The scheme was treated as a beneficial amnesty measure requiring liberal construction to advance settlement of legacy excise disputes. The court applied the principle against reformatio in peius and held that a declarant could not be placed in a worse position merely because the adjudication order was later set aside and remanded in appellate proceedings. The accepted quantified demand remained the operative basis for computation. Case-Laws Central Excise Thu, 05 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400401