https://www.taxtmi.com/caselaws?id=401732 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was questioned on the ground that the pending appeal lay before the Textile Committee (Cess) Tribunal and was said not to fall within "Appellate Forum" under section 121(f). The Court noted the scheme provisions in sections 121(f), 122 and 123(a), and observed a prima facie view that "Appellate Forum" may bear a broader meaning than the narrow construction used to reject the declaration. Notice was issued to the respondents for further consideration. en-us Tue, 08 Dec 2020 00:00:00 +0530 Wed, 16 Dec 2020 08:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401732 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was questioned on the ground that the pending appeal lay before the Textile Committee (Cess) Tribunal and was said not to fall within "Appellate Forum" under section 121(f). The Court noted the scheme provisions in sections 121(f), 122 and 123(a), and observed a prima facie view that "Appellate Forum" may bear a broader meaning than the narrow construction used to reject the declaration. Notice was issued to the respondents for further consideration. Case-Laws Central Excise Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401732