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    <title>2021 (3) TMI 178 - MADRAS HIGH COURT</title>
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    <description>The Court partly allowed the writ petitions, setting aside the order for the petitioners to pay the balance interest amount. Penalties and redemption fine imposed by the Settlement Commission were upheld, with the petitioners directed to pay the remaining amounts within 30 days. The Court held that the invocation of certain rules for interest recovery was without jurisdiction due to the timing of amendments.</description>
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      <description>The Court partly allowed the writ petitions, setting aside the order for the petitioners to pay the balance interest amount. Penalties and redemption fine imposed by the Settlement Commission were upheld, with the petitioners directed to pay the remaining amounts within 30 days. The Court held that the invocation of certain rules for interest recovery was without jurisdiction due to the timing of amendments.</description>
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