TaxTMI 
TaxTMI 
2026 (8) TMI 1610
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....ed; and ii. The impugned electronic communication Annexure-P/1 dated 19/05/2020 passed by the Respondent No.2 by issuing Form SVLDRS-3 may kindly be quashed and the respondent be kindly directed to include the redemption fine in the benefit of the Scheme and further accept the form SVLDRS-1 as submitted by the petitioner. Any other suitable writ or order which this Hon'ble High Court deems fit in the facts and circumstances of the case may also kindly be granted in the interest of Justice." 2. It is submitted by counsel for petitioner that the question involved in the present case is as to whether redemption fine will be included in the term "tax" or not ? 3. It is the case of petitioner that by amendment in sect....
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.... construed in favour of the Revenue as notification is part of fiscal document. The exemption from taxation is to be allowed based wholly on the language of notification and exemption cannot be gathered by necessary implication or by construction of words, and submitted that one has to look into the language alone and the object and purpose for granting exemption is irrelevant and immaterial. It is further submitted that department had clarified the situation by its circular dated 20/12/2019 making it clear that fine and redemption fine denote two different things. 5. Heard, learned counsel for the parties. 6. So far as the circular dated 20/12/2019 is concerned, it is the case of the petitioner that the Gujarat High Court while decid....
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....t or fine. Thus, the question of imposing fine arises only upon conviction for an offence specified in section 9 of the Central Excise Act. However, clause (b) of section 125 of the Finance Act, clearly excludes persons who have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file declaration. As a necessary corollary therefore, it follows that the legislature would not have contemplated waiver of fine under section 9 of the Central Excise Act, 1944. The only other fine envisaged under the Central Excise Act, 1944 is fine in lieu of confiscation/redemption fine. Under the circumstances, when the Board has issued FAQs, press notes and flyers stating that the S....
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....rat High Court in the case of M/s Synpol Products Pvt. Ltd. (Supra) has held as under:- 10. In view of the above facts and situation, when the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under Rule-25 as goods were not available for confiscation, it is clear that by issuing the show cause notice, the respondent has invoked Rule-25 of the Central Excise Rules, 2002 for levy of redemption fine in lieu of confiscation as goods which were sought to be confiscated were not available for confiscation. Therefore, the levy of the redemption fine equivalent to demand of cent....
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....anguage of the statute is plain and unambiguous. Therefore, when the Central Board of Indirect Taxes has issued FAQs, press notes and flyers by way of explaining the scheme providing waiver of interest, penalty and fine and immunity from prosecution, then case involving confiscation / redemption fine cannot be excluded under the Scheme, as such explanation by the Board provides legitimate aid in the constructions and interpretations of the provision of the Scheme. 12. In view of the foregoing reasons, the petition succeeds and is accordingly allowed. The declaration filed by the petitioners and other similarly situated persons are required to be considered by the designated committee without payment of redemption fine by the declar....