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CESTAT held that the appellant was eligible for SVLDRS scheme as show cause notice was issued before 30.06.2019. Upon verification and payment, a discharge certificate was issued under Section 129 of Finance Act, 2019. The demand of Rs. 84,46,631/- along with interest and penalty under Section 11AC stands discharged and is not sustainable. The Tribunal directed the registry to place the subsequent show cause notice dated 07.11.2017 before the Division Bench for further consideration.
CESTAT held that the appellant was eligible for SVLDRS scheme as show cause notice was issued before 30.06.2019. Upon verification and payment, a discharge certificate was issued under Section 129 of Finance Act, 2019. The demand of Rs. 84,46,631/- along with interest and penalty under Section 11AC stands discharged and is not sustainable. The Tribunal directed the registry to place the subsequent show cause notice dated 07.11.2017 before the Division Bench for further consideration.
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