Salient Features of the Indirect Tax Dispute Resolution Scheme 2016 A scheme in respect of cases pending before Commissioner (Appeals), the assessee, after paying the duty, interest and penalty equivalent to 25% of duty, can file a declaration, is being introduced. In such cases the proceedings against the assessee will be closed and he will also get immunity from prosecution. The Salient Features of the Indirect Tax Dispute Resolution Scheme 2016 are as under: S. No. Particulars Remarks 1. Date of commencement of Scheme It shall come into force from 01-06-2016. This scheme will be available for the declarations made up to the 31-12-2016. 2. Acts Covered The Customs Act, 1962 The Central Excise Act, 1944 Chapter V of the Finance
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