https://www.taxtmi.com/caselaws?id=413978 The Court held that lubricants, with a specified duty rate, are not excisable goods under the SVLDRS Scheme. Ambiguity in Section 125 should benefit the assessee, aligning with the Scheme's objective to reduce litigation. The Writ Petition was allowed, overturning the rejection of the petitioner's application under the SVLDRS Scheme. en-us Thu, 21 Oct 2021 00:00:00 +0530 Tue, 26 Oct 2021 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413978 The Court held that lubricants, with a specified duty rate, are not excisable goods under the SVLDRS Scheme. Ambiguity in Section 125 should benefit the assessee, aligning with the Scheme's objective to reduce litigation. The Writ Petition was allowed, overturning the rejection of the petitioner's application under the SVLDRS Scheme. Case-Laws Central Excise Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413978