Appeal dismissed as deemed withdrawn after appellant availed Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and produced discharge certificate CESTAT held that because the appellant availed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Department accepted the scheme and the ...
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Appeal dismissed as deemed withdrawn after appellant availed Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and produced discharge certificate
CESTAT held that because the appellant availed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the Department accepted the scheme and the Designated Committee issued a discharge certificate produced on record, the appeal is dismissed as deemed withdrawn.
Appellate Tribunal (CESTAT Bangalore) recorded that the appellant availed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Department accepted the scheme application and a discharge certificate issued by the Designated Committee was produced on record. In consequence of the accepted settlement and the discharge certificate, "the present appeal is dismissed as deemed to be withdrawn." The Tribunal's reasoning rests on the statutory settlement mechanism under the Sabka Vishwas Scheme and the dispositive effect of a Department-accepted discharge certificate issued by the Designated Committee, which extinguishes the dispute and obviates further appellate consideration.
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