2014 (10) TMI 417

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..... sty Scheme - Held that:- assessee availed the benefit of Amnesty Scheme and paid duty and interest. Therefore, now the question for consideration is, as the duty and interest was not paid within the due date under the Act, the assessee is liable to pay interest under Sections 76 and 77 of the Act. Clarifying the Amnesty scheme, a circular has been issued by the department where it has been made cl .....

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..... t and allowing the benefit under the Amnesty Scheme? ii) When the respondent has not filed any declaration under the Amnesty Scheme and failed to pay the interest during the Amnesty Scheme, as stipulated under the said scheme, whether the order of the CESTAT is right in holding that the respondents are entitled for the immunity from penalty? iii) Whether the order of the CESTAT is le .....

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