https://www.taxtmi.com/caselaws?id=432705 Goods listed in the Fourth Schedule to the Central Excise Act, 1944 were not automatically excluded from the Sabka Vishwas Legacy Dispute Resolution Scheme under Section 125(1)(h) where the Schedule itself indicated that central excise duty was not leviable. The Court read "excisable goods" in the scheme context, together with the Board's circular and the Schedule notes, to mean goods on which duty is actually leviable. Because the petitioner's product was marked as non-leviable, the exclusion did not apply merely by reason of its appearance in the Fourth Schedule. The rejection of the declarations on ineligibility was quashed and the matter was directed to be processed afresh with reasoned consideration. en-us Fri, 06 Jan 2023 00:00:00 +0530 Fri, 21 Jul 2023 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432705 Goods listed in the Fourth Schedule to the Central Excise Act, 1944 were not automatically excluded from the Sabka Vishwas Legacy Dispute Resolution Scheme under Section 125(1)(h) where the Schedule itself indicated that central excise duty was not leviable. The Court read "excisable goods" in the scheme context, together with the Board's circular and the Schedule notes, to mean goods on which duty is actually leviable. Because the petitioner's product was marked as non-leviable, the exclusion did not apply merely by reason of its appearance in the Fourth Schedule. The rejection of the declarations on ineligibility was quashed and the matter was directed to be processed afresh with reasoned consideration. Case-Laws Central Excise Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432705