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of <h1>Appeal dismissed as withdrawn after appellant applied under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; miscellaneous application disposed</h1> <h3>M/s Oriplast Ltd. Versus CCEx., Customs & S. Tax, BBSR I</h3> Appellant filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to withdraw its appeal before the CESTAT. The tribunal ... Seeking withdrawal of appeal - application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- The appeal is dismissed as withdrawn. Miscellaneous Application is also disposed off. Appellant filed an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 seeking withdrawal of the pending appeal. The Tribunal, on that application, recorded the appellant's request and ordered that the 'appeal is dismissed as withdrawn.' The related Miscellaneous Application filed in the proceedings was also disposed of. The order reflects a procedural disposition under the statutory settlement mechanism provided by the Scheme, resulting in termination of the appeal without adjudication on the merits. The decision is limited to accepting the statutory withdrawal request and disposing of ancillary applications; no substantive determination on the underlying tax dispute is recorded.
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