https://www.taxtmi.com/caselaws?id=778669 HC allowed the petition and directed issuance of the discharge certificate under the SVLDR Scheme. The Court held that "tax dues" include duty demands raised by pending SCNs remanded for fresh adjudication, and petitioners were not ineligible under s.125(1)(a). Redemption fine imposed for release of seized goods is a consequence of non-payment of excise duty and falls within duty/penalty covered by the Scheme; separate mention was unnecessary. Pre-deposits at appellate stage are deductible under s.124(2) with no refund. The Scheme's waiver of penalties and interest must include redemption fines to give finality to disputes. en-us Mon, 08 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 12:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778669 HC allowed the petition and directed issuance of the discharge certificate under the SVLDR Scheme. The Court held that "tax dues" include duty demands raised by pending SCNs remanded for fresh adjudication, and petitioners were not ineligible under s.125(1)(a). Redemption fine imposed for release of seized goods is a consequence of non-payment of excise duty and falls within duty/penalty covered by the Scheme; separate mention was unnecessary. Pre-deposits at appellate stage are deductible under s.124(2) with no refund. The Scheme's waiver of penalties and interest must include redemption fines to give finality to disputes. Case-Laws Service Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778669