2020 (1) TMI 840

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....Representative for Respondent ORDER PER: ARCHANA WADHWA After hearing both the sides duly represented by learned counsel Shri Rishabh Kapoor appearing on behalf of the appellant and learned A.R. Shri Shiv Pratap Singh appearing on behalf of the respondent. I find that the appellant imported "Shredded Stainless Steel Scrap Grade 304". On examination of the same, custom officers has entertained a....

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....issioner (Appeals). 2. During the pendency of the appeal before Commissioner (Appeals), the scheme called Indirect Tax Dispute Resolution Scheme, 2016 was floated by the Government of India. The appellant filed a declaration under the said scheme on 28.10.2016 depositing the entire demand of tax alongwith 25% of penalty imposed upon them. In terms of the provisions of sub-section 4 of section 214....

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....Act, 2016. Accordingly he proceeded to decide the appeal on merits and rejected the same. Hence the present appeal. 3. After careful consideration of the submissions made by both sides I find that there is no dispute that the appellant filed a declaration before the authorized officer in terms of the Indirect Tax Dispute Resolution Scheme, 2016. In terms of the provisions of Section 214, an asse....

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.... accepted by Commissioner (Appeals) on the sole ground that the matter was not covered under the said scheme, inasmuch as the appeal was filed before him on 03.03.2016. However, I find that the discharge certificate having been given by the designated authority in terms of the said scheme cannot be questioned by Commissioner (Appeals) on the ground that the same stands wrongly issued. Rightly or w....