https://www.taxtmi.com/caselaws?id=448372 The Tribunal allowed the appeals, ruling that the appellants were entitled to the benefits of the SVLDR Scheme despite not filing a declaration. The Tribunal determined that the procedural requirement of filing a declaration should not bar the appellants from relief, particularly when only penalties were involved. Consequently, the penalties imposed under the Central Excise Rules were waived, and the impugned order was not upheld on its merits. en-us Thu, 11 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 08:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448372 The Tribunal allowed the appeals, ruling that the appellants were entitled to the benefits of the SVLDR Scheme despite not filing a declaration. The Tribunal determined that the procedural requirement of filing a declaration should not bar the appellants from relief, particularly when only penalties were involved. Consequently, the penalties imposed under the Central Excise Rules were waived, and the impugned order was not upheld on its merits. Case-Laws Central Excise Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448372