https://www.taxtmi.com/caselaws?id=412887 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "tax dues" and "amount in arrears" are limited to outstanding duty liability and do not extend to unquantified interest or penalty where no duty arrears remain. On the facts stated, the assessee had already paid the full duty, so a declaration seeking only interest and penalty was not eligible for relief under the Scheme. Separately, recovery of interest or penalty under the Central Excise regime requires prior lawful adjudication; recovery communications issued without such adjudication were premature. The customs recovery provision invoked for garnishee action was held inapplicable to Central Excise recoveries, making the recovery action invalid. en-us Wed, 22 Sep 2021 00:00:00 +0530 Wed, 29 Sep 2021 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412887 Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "tax dues" and "amount in arrears" are limited to outstanding duty liability and do not extend to unquantified interest or penalty where no duty arrears remain. On the facts stated, the assessee had already paid the full duty, so a declaration seeking only interest and penalty was not eligible for relief under the Scheme. Separately, recovery of interest or penalty under the Central Excise regime requires prior lawful adjudication; recovery communications issued without such adjudication were premature. The customs recovery provision invoked for garnishee action was held inapplicable to Central Excise recoveries, making the recovery action invalid. Case-Laws Central Excise Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412887