Excise Duty paid under protest adjustable against amount payable under SVLDRS 

Commissioner of Central Excise and service tax Vs Patanjali Ayurveda Ltd (Uttarakhand High Court) The submission of Mr. Saharia, learned counsel for the appellant is that the judgment of the Punjab and Haryana High Court was not binding on this Court and it merely had persuasive value. He submits that a reading of the Sabka Vishwas Scheme, 2019 would show that the only amount which is liable to be adjusted is the amount deposited towards the Central Excise Duty and not the amount deposited towards the interest or penalty. On the other hand, learned counsel for the respondent places heavy relia...