https://www.taxtmi.com/caselaws?id=770739 CESTAT New Delhi held that where a discharge certificate was issued under SVLDRS following payment after show cause notice dated before 30.06.2019, the adjudicating authority cannot reopen proceedings. The appellant was eligible for SVLDRS as the show cause notice was issued before the cut-off date. Section 129(C) of Finance Act 2019 provides that matters are concluded upon discharge certificate issuance, with reopening only permitted for voluntary disclosures within one year. Since this involved a show cause notice rather than voluntary disclosure, the confirmed demand of Rs. 84,46,631 with interest and penalty under Section 11AC was held unsustainable. The proceedings against the appellant were deemed concluded regarding the September 2017 show cause notice. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770739 CESTAT New Delhi held that where a discharge certificate was issued under SVLDRS following payment after show cause notice dated before 30.06.2019, the adjudicating authority cannot reopen proceedings. The appellant was eligible for SVLDRS as the show cause notice was issued before the cut-off date. Section 129(C) of Finance Act 2019 provides that matters are concluded upon discharge certificate issuance, with reopening only permitted for voluntary disclosures within one year. Since this involved a show cause notice rather than voluntary disclosure, the confirmed demand of Rs. 84,46,631 with interest and penalty under Section 11AC was held unsustainable. The proceedings against the appellant were deemed concluded regarding the September 2017 show cause notice. Case-Laws Central Excise Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770739