https://www.taxtmi.com/caselaws?id=305957 An order remanding an excise dispute for de novo adjudication restores the matter to the stage of pending adjudication, so the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected on the footing that the dispute had already been finally heard or must be treated as arrears. Because the earlier adjudication stood set aside and fresh decision remained pending before the adjudicating authority, the declaration fell within the litigation category, including the sub-category of an SCN involving duty pending. The rejection orders were quashed and the declaration was directed to be accepted and processed through the designated committee. en-us Tue, 01 Feb 2022 00:00:00 +0530 Mon, 02 Jan 2023 08:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305957 An order remanding an excise dispute for de novo adjudication restores the matter to the stage of pending adjudication, so the declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 could not be rejected on the footing that the dispute had already been finally heard or must be treated as arrears. Because the earlier adjudication stood set aside and fresh decision remained pending before the adjudicating authority, the declaration fell within the litigation category, including the sub-category of an SCN involving duty pending. The rejection orders were quashed and the declaration was directed to be accepted and processed through the designated committee. Case-Laws Service Tax Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305957