SVLDR Scheme: Section 123(b) duties and redemption fines covered, Section 129 waiver applies; Section 124(2) pre-deposits deductible

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....HC allowed the petition and directed issuance of the discharge certificate upon payment under the SVLDR Scheme. The court held that "tax dues" under Section 123(b) encompass duties adjudicated via pending SCNs remanded by the CESTAT, and petitioners are not ineligible under Section 125(1)(a). Redemption fine imposed under the Central Excise regime is a consequence of non-payment of duty and, for purposes of the SVLDR Scheme, falls within the ambit of duty/penalty; consequently it is covered by the Scheme and waived pursuant to the prescribed lump-sum percentages under Section 129. Pre-deposits at the appellate stage are deductible under Section 124(2) but are not refundable.....