2023 (7) TMI 915

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....i Girish Hulmani and Avinash M. Angadi, Advocates, for the Respondent. ORDER The Assistant Commissioner of Customs and Central Excise passed a consolidated order-in-original for the Financial Years 2005-06 and 2006-07 holding that the excise duty on the surcharge component was discharged belatedly as it ought to have been remitted on monthly basis and therefore, interest of Rs. 39,67,431 was....

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....unsel appearing for the petitioner submits that the petitioner has paid in excess of the demand under the scheme and as such, he is entitled for waiver of interest under the Scheme. In support of his contention, he places reliance on the Circular dated 6-10-2022 issued by the Ministry of finance, Government of India in the light of the order dated 5-8-2022 passed by the High Court of Madhya Prades....

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....fying certain terms and conditions. In the light of the order passed by the Hon'ble High Court of Madhya Pradesh, the Central Government has issued a Circular dated 6-10-2022 clarifying that in cases where the assessee has filed ST-3 return on or before 30-6-2019 and has paid the tax dues in full before filing the application, the declarant is eligible to avail the benefit of the scheme for waiver....