1) What is the scheme?


-> This scheme covers disputes/liabilities relating to Excise and Service Tax enactments. Additionally, it covers more than 26 other enactments such as Sugar cess Act, Tobacco Cess Act etc.



2) Who is eligible to file declaration?


-> Any person falling under the following categories is eligible, subject to other conditions under the Scheme, to file a declaration:

a) Who has a show cause notice for duty or one or more appeals arising out of such notice pending and where the final hearing has not taken place as on 30.06.2019.
b) Who has been issued show cause notice for penalty and late fee only and where the final hearing has not taken place as on 30.06.2019.
c) Who has recoverable arrears pending.
d) Who has cases under investigation and audit where the duty involved has been quantified and communicated to party or admitted by him in a statement on or before 30th June, 2019.
e) Who want to make a voluntary disclosure.

3) What are the benefits available under the Scheme?


-> The various benefits available under the Scheme are:

a) Total waiver of interest, penalty and fine in all cases.
b) Immunity from prosecution
c) In cases pending in adjudication or appeal, a relief of 70% from the duty demand if it is Rs 50 Lakh or less and 50%, if it is more than Rs 50 Lakh. The same relief is available for cases under investigation and audit where the duty involved is quantified on or  before 30th June, 2019.
d) In case of an amount in arrears, the relief is 60% of the confirmed duty amount if the same is Rs 50 Lakh or less and it is 40% in other cases.
e) In cases of voluntary disclosure, the declarant will have to pay full amount of disclosed duty.