https://www.taxtmi.com/caselaws?id=782552 A discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is conclusive for the matter and period covered, and bars further duty, interest, penalty, or reopening of the same dispute. Where confiscation, redemption fine, and penalties under the Central Excise Act and Rules arise from the same investigation and period as the settled duty demand, they cannot survive separately. The Tribunal treated confiscation and redemption fine as consequences of non-payment of duty and part of the same controversy, so the benefit of the Scheme could not be confined to duty alone. The confiscation order, redemption fine, and connected penalties were therefore unsustainable. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782552 A discharge certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is conclusive for the matter and period covered, and bars further duty, interest, penalty, or reopening of the same dispute. Where confiscation, redemption fine, and penalties under the Central Excise Act and Rules arise from the same investigation and period as the settled duty demand, they cannot survive separately. The Tribunal treated confiscation and redemption fine as consequences of non-payment of duty and part of the same controversy, so the benefit of the Scheme could not be confined to duty alone. The confiscation order, redemption fine, and connected penalties were therefore unsustainable. Case-Laws Central Excise Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782552