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Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Applicability of Sabka Vishwas (Legacy Dispute Resolution) ...

Central Excise

September 8, 2020

Applicability of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) to the cases involving confiscation and redemption fine - when the CBIC 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. - HC

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