https://www.taxtmi.com/caselaws?id=778670 Redemption fine arising from confiscation and seizure proceedings under excise law was held to fall within the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because it is a consequence of duty default and a payment in lieu of confiscation; it was therefore eligible for relief and a discharge certificate. Notices stemming from the same search, seizure, investigation and confiscation were treated as part of one composite dispute, so Scheme benefit could not be confined to only one notice while the connected demand remained unresolved. The declaration was accordingly to be accepted and discharge issued to bring the dispute to finality. en-us Mon, 08 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 12:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778670 Redemption fine arising from confiscation and seizure proceedings under excise law was held to fall within the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, because it is a consequence of duty default and a payment in lieu of confiscation; it was therefore eligible for relief and a discharge certificate. Notices stemming from the same search, seizure, investigation and confiscation were treated as part of one composite dispute, so Scheme benefit could not be confined to only one notice while the connected demand remained unresolved. The declaration was accordingly to be accepted and discharge issued to bring the dispute to finality. Case-Laws Service Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778670