Order passed for confiscation or fine in lieu of confiscation were covered under Sabka Vishwas Scheme

GST/EXCISE/ST/VAT : Where assessee against order for confiscation of goods/fine in lieu of confiscation of goods passed by Adjudicating Authority submitted declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and Designated Committee held that Scheme did not cover cases involving confiscation and redemption fine, persons whose cases involved confiscation/fine in lieu of confiscation were covered under purview of Scheme and were eligible to file declarations thereunder

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