Excise Commissioner & Ors vs Ajith Kumar & Anr

The Supreme Court interpreted G.O.(P) No.88/2000/TD regarding the waiver of interest on revenue dues under the Kerala Abkari Shops (Disposal in Auction) Rules, 1974. The Court held that the first respondent was entitled to the benefits of the amnesty scheme, which allowed for a 75% waiver of interest, provided they complied with the stipulated conditions. The Court upheld the High Court's directive for the Commissioner to adjust the collected amount against the liability and clarified the interest obligations until full payment was made.