(e)In all such cases, which are not covered under sub-clauses (a), (b), (c) and (d) and where the dealer/person cleared the [outstanding demand of tax] [Order No. F. 12(16) FD/Tax/09, dated 27.11.2009 - Rajasthan Gazette, Extraordinary, Part IV-C(II), dated 17.12.2009, page 281 vide S.O. No. 319. = 2010 RSCS/II/P.144/H. 81] pending against him and withdraws the case from the concerned Court/forum, the 50% amount of interest and 100% amount of penalty thereon shall be waived.
