Appellant permitted to withdraw appeal challenging CESTAT order under Central Excise Act for Sabka Vishwas Scheme benefits.

The High Court allowed the appellant to withdraw the appeal challenging the CESTAT order under the Central Excise Act, 1944, in order to avail benefits under the Sabka Vishwas Scheme, 2019. The Court emphasized no costs would be imposed and directed a refund as per the relevant rules. The order was to be digitally signed for action by concerned parties upon receipt via fax or email.

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Issues Involved:
Appeal challenging CESTAT order under Central Excise Act, 1944 | Availing benefit under Sabka Vishwas Scheme, 2019 | Unconditional withdrawal of pending appeal | Acceptance of application under the Scheme | Refund as per Rules.

Analysis:
The judgment pertains to an appeal filed under section 35G of the Central Excise Act, 1944, challenging an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appellant sought to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 introduced by the Central Government. However, one of the conditions for availing the benefits under the Scheme required the unconditional withdrawal of any pending appeal before the High Court or the Supreme Court. The appellant had already filed an application under the Scheme, which was accepted by the respondents. Despite the payment of all dues by the appellant, an appropriate order was not passed on the application due to the pendency of the present appeal.

In light of the above circumstances, the appellant sought the withdrawal of the appeal to comply with the conditions of the Scheme. The High Court allowed the appeal to be withdrawn, emphasizing that there would be no order as to costs. Additionally, the judgment mentioned that a refund would be provided as per the rules governing such matters. The order was to be digitally signed by the Personal Assistant of the Court, with instructions for all concerned parties to act upon the production of a digitally signed copy of the order via fax or email.

In conclusion, the judgment reflects the Court's consideration of the appellant's request to withdraw the appeal in order to benefit from the Sabka Vishwas Scheme, 2019, and the subsequent allowance of the withdrawal without imposing any costs. The decision also ensured compliance with the Scheme's requirement of unconditional withdrawal of pending appeals for availing its benefits, while also addressing the refund process in accordance with the applicable rules.

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