2020 (1) TMI 999

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.... 52987/2019, 52989/2019(T-RES) - -<br>Central Excise<br>THE HON&#39;BLE MR. JUSTICE KRISHNA S.DIXIT PETITIONER: SRI. MAHESH R UPPIN, ADVOCATE RESPONDENT: SRI. K V ARAVIND, ADVOCATE ORDER In all these writ petitions, regardless of descriptive pleadings, the petitioners are invoking the writ jurisdiction of this Court, in substance for a direction to the respondents to permit them to ava....

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....12.12.2019 vide paragraph (viii) reads as under: "viii) There may be cases where the show cause notice were issued on or after 01.07.2019 and such cases are also not covered under any of the categories such as an enquiry or investigation or audit and tax dues having not been quantified on or before 30.06.2019. However, such cases become eligible under 'arrears' category depending the fulf....

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....able to determine the tax dues within the time stipulated under the Scheme." going by the provisions of the Scheme r/w above paragraph of the Circular, the claim of the petitioners does not merit consideration under the Arrears Category inasmuch as, their arrears of tax are yet to be assessed and the adjudication is still pending, as rightly contended by the learned counsel for the Revenue; ....

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.... record; (c) the apprehension of the petitioners that their claim under Voluntary Disclosure Category is likely to be turned down because of some statutory block is taken care off by the statement of the learned Panel Counsel for the Revenue that the said apprehension is unwarranted &unfounded; such an assurance is given at paragraph of the Statement of Objections as well; this apart, he fairly....