https://www.taxtmi.com/caselaws?id=778666 Redemption fine imposed in confiscation proceedings arising from excise duty default was treated as covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme was read to extend to the waiver and settlement framework for duty, interest, penalty and fine, and its object of finality supported inclusion of redemption fine. Once the declarant satisfied the Scheme requirements by paying the determined amount and withdrawing the appeal, separate insistence on redemption fine was unsustainable. The petitioner was entitled to a discharge certificate and refund of the amount recovered towards redemption fine with statutory interest. en-us Mon, 08 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 12:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778666 Redemption fine imposed in confiscation proceedings arising from excise duty default was treated as covered by the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Scheme was read to extend to the waiver and settlement framework for duty, interest, penalty and fine, and its object of finality supported inclusion of redemption fine. Once the declarant satisfied the Scheme requirements by paying the determined amount and withdrawing the appeal, separate insistence on redemption fine was unsustainable. The petitioner was entitled to a discharge certificate and refund of the amount recovered towards redemption fine with statutory interest. Case-Laws Central Excise Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778666