https://www.taxtmi.com/caselaws?id=46638 A beneficial settlement scheme with a clear cut-off date could not be extended to a declarant who filed after the prescribed deadline. The Court held that waiver of interest was unavailable because the petitioner's declaration was admittedly late and therefore outside the scheme. Parity with another assessee also failed, since that case had complied with the scheme conditions and was not a valid basis for identical relief. The Court further noted the petitioner's prior unsuccessful proceedings and non-compliance with directions on interest payment, making Article 226 relief inappropriate on the facts. en-us Wed, 31 Jul 2002 00:00:00 +0530 Fri, 23 Jul 2010 10:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46638 A beneficial settlement scheme with a clear cut-off date could not be extended to a declarant who filed after the prescribed deadline. The Court held that waiver of interest was unavailable because the petitioner's declaration was admittedly late and therefore outside the scheme. Parity with another assessee also failed, since that case had complied with the scheme conditions and was not a valid basis for identical relief. The Court further noted the petitioner's prior unsuccessful proceedings and non-compliance with directions on interest payment, making Article 226 relief inappropriate on the facts. Case-Laws Central Excise Wed, 31 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46638