2026-VIL-714-RAJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Eligibility for declaration under Sabka Vishwas Legacy Dispute Resolution Scheme - Scope of SVLDR Scheme under Finance Act 2019 – The Order-in-Original directed confiscation of MS Ingots and granted option to redeem goods on payment of redemption fine in lieu of confiscation. Petitioner also imposed penalty - During pendency of second appeal before CESTAT, SVLDRS, 2019 was introduced - Petitioner filed declaration under SVLDR Scheme seeking settlement of arrears - Designated Committee rejected declaration on ground that redemption fine does not fall within scope of SVLDR Scheme rendering petitioner ineligible - Whether redemption fine imposed in lieu of confiscation of goods is covered under SVLDR, 2019 - HELD - Section 125 of Finance Act 2019 enumerates categories of persons excluded from filing declaration and cases involving confiscation of goods or redemption fine are not excluded from filing declaration under SVLDR Scheme - Persons who have been asked to pay redemption fine in lieu of confiscation of goods cannot be treated as ineligible to file declaration under Scheme solely on that ground - The levy of a redemption fine in lieu of confiscation of goods forms part of the amount of duty which is recoverable under the indirect tax enactment, and the same cannot be segregated from the demand of duty for the purposes of the SVLDRS, 2019. The CBIC's letter dated 20.12.2019 seeking to exclude redemption fine from ambit of Scheme is contrary to provisions of Finance Act 2019 and does not merit acceptance - The impugned order rejecting petitioner's declaration is set aside – Respondent-Department is directed to treat declaration in Form SVLDR-1 as eligible declaration and consider same on merits in accordance with SVLDR Scheme 2019 and rules made thereunder – The writ petitions are allowed
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