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        Central Excise

        Rejection of declaration by the petitioner on SVLDRS-1 - scope...

        High Court Criticizes Committee for Rejecting Declaration Under SVLDRS-1 Without Following Section 133 Obligations.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Rejection of declaration by the petitioner on SVLDRS-1 - scope of the term 'quantified' - The reasoning given by the Designated Committee in the impugned order runs contrary to law. The Designated Committee was obligated to deal with the declaration filed by the petitioner, on merits. No discretion was vested in the Designated Committee to take a different view. Even though the Circular has not been referred to or dealt by the Designated Committee, by virtue of the clear language of Section 133 of the Scheme, it was further obligated to necessarily act in accordance with that law. - HC
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