SVLDR Scheme discharge certificates allowed; SCNs pending as of June 30 are tax dues under Section 125(1)(a); redemption fine adjustable.

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....The HC allowed the petition and directed issuance of the discharge certificate under the SVLDR Scheme in favour of the Applicants. The Court held that SCNs remanded by CESTAT, which raised demands pending adjudication as of 30 June 2019, fall within "tax dues" and do not render declarations ineligible under Section 125(1)(a). Redemption fine-being a consequence of non-payment of excise duty and release of seized goods-is subsumed within duty/penalty for scheme purposes and is adjustable under the prescribed percentage payments under Section 129, with pre-deposits deductible but non-refundable. The Court concluded the Scheme's object of finality requires inclusion of redemption fine, and permit discharge certificates accordingly.....