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    <title>2022 (9) TMI 1679 - DELHI HIGH COURT</title>
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    <description>Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, redemption fine arising from confiscation proceedings linked to excise duty disputes is treated as part of the scheme-covered liability, so separate payment of redemption fine is not required for discharge. The text also states that two show cause notices concerning the same underlying dispute cannot be fragmented into separate liabilities once settlement is reached; discharge for the later notice extends to the earlier confiscation-related proceedings as well. The overall effect described is final settlement of the legacy dispute without preserving redemption-fine exposure separately.</description>
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      <title>2022 (9) TMI 1679 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=463866</link>
      <description>Under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, redemption fine arising from confiscation proceedings linked to excise duty disputes is treated as part of the scheme-covered liability, so separate payment of redemption fine is not required for discharge. The text also states that two show cause notices concerning the same underlying dispute cannot be fragmented into separate liabilities once settlement is reached; discharge for the later notice extends to the earlier confiscation-related proceedings as well. The overall effect described is final settlement of the legacy dispute without preserving redemption-fine exposure separately.</description>
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