https://www.taxtmi.com/caselaws?id=437287 Under the Kar Vivad Samadhan Scheme, settlement of arrears under section 88 of the Finance (No. 2) Act, 1988 covered disputed tax, duty, penalty, interest and similar liabilities. On the stated facts, the duty had already been paid and only redemption fine remained in dispute. The text treats the Scheme as intended to resolve such liabilities comprehensively, and states that the redemption fine did not survive as a separate enforceable demand once the matter fell within the Scheme. Accordingly, non-deposit of the redemption fine could not justify denial of the certificate of full and final settlement. en-us Tue, 25 Apr 2023 00:00:00 +0530 Wed, 03 May 2023 08:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437287 Under the Kar Vivad Samadhan Scheme, settlement of arrears under section 88 of the Finance (No. 2) Act, 1988 covered disputed tax, duty, penalty, interest and similar liabilities. On the stated facts, the duty had already been paid and only redemption fine remained in dispute. The text treats the Scheme as intended to resolve such liabilities comprehensively, and states that the redemption fine did not survive as a separate enforceable demand once the matter fell within the Scheme. Accordingly, non-deposit of the redemption fine could not justify denial of the certificate of full and final settlement. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437287