https://www.taxtmi.com/caselaws?id=797736 Redemption fine imposed in lieu of confiscation under the Central Excise Rules, 2002 is addressed in determining amounts payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Although such fine may form part of recoverable arrears alongside excise duty, unpaid redemption fine does not make a declarant ineligible under the Scheme. A requirement to pay redemption fine before obtaining Scheme relief is inconsistent with the eligibility provisions. Redemption fine must therefore be excluded from the estimated payable amount, which requires recalculation without that component. en-us Wed, 19 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797736 Redemption fine imposed in lieu of confiscation under the Central Excise Rules, 2002 is addressed in determining amounts payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Although such fine may form part of recoverable arrears alongside excise duty, unpaid redemption fine does not make a declarant ineligible under the Scheme. A requirement to pay redemption fine before obtaining Scheme relief is inconsistent with the eligibility provisions. Redemption fine must therefore be excluded from the estimated payable amount, which requires recalculation without that component. Case-Laws Service Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797736