TaxTMI 
TaxTMI 
2020 (7) TMI 117
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....e rejection of the petitioner's Sabka Vishwas (Legacy Dispute Resolution) Form No. SVLDRS-3 dated 18.11.2019 in respect of central excise duty payable by the petitioner. 3. Briefly, the relevant facts are as under:- (a) The petitioner is a manufacturing unit which manufactures pressure vessels viz. Road Tankers and Storage Tanks falling under tariff item 73090090 of the First Schedule to the Central Excise Tariff Act, 1985. An intelligence was received by the officers of the headquarters of Anti Evasion, Thane-I Commissionerate that the petitioner company was clearing Pressure Vessels / Tanks viz. Road Tankers and Storage Tanks for highly inflammable gases such as LPG, Propane, Ammonia etc. without payment of central excise ....
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....appeal filed by the petitioner and confirmed the payment of central excise duty as decided earlier. (f) On 21.8.2019, the Government of India issued notification framing Sabka Vishwas Rules, 2019 giving an opportunity to the parties for declaration of tax dues payable under the Sabka Vishwas (Legaly Dispute Resolution) Scheme, 2019 ("SVLDR Scheme 2019" for short). (g) On 20.9.2019, the petitioner filed online application in Form No. SVLDRS-1 declaring tax dues payable under the Scheme, after deduction of the amount already paid, as Rs. 9,95,606.00. (h) Respondent No. 3 i.e Designated Committee under the SVLDR Scheme 2019 heard the petitioner on 23.10.2019 and quantified the estimated amount payable under the schem....
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....LDR Scheme was Rs. 83,13,484.00 i.e 50% of 1,66,26,967.00. He submitted that since the petitioner had already made a pre-deposits of Rs. 50,00,000.00, Rs. 5,17,877.00 and Rs. 18,00,000.00, the said amounts were required to be reduced from the amount of Rs. 83,13,484.00 and thus, the final amount payable under the Scheme came to Rs. 9,95,606.00 as per the provisions of Section 124(2) of the Finance Act, 2019. 5. PER CONTRA, Mr. Pradeep Jetly, learned Sr. Counsel appearing on behalf of the Revenue contested the claim of the petitioner and submitted that in the present case on introduction of SVLDR Scheme 2019, the petitioner filed application in Form SVLDRS-1 under the category of "litigation - appeal pending" wherein they declared tax due....
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..... For the purposes of the Scheme, "tax dues" means- (a) where - (i) a single appeal arising out of an order is pending as on the 30th day of June, 2019 before the appellate forum, the total amount of duty which is being disputed in the said appeal; (ii) more than one appeal arising out of an order, one by the declarant and the other being a departmental appeal, which are pending as on the 30th day of June, 2019 before the appellate forum, the sum of the amount of duty which is being disputed by the declarant in his appeal and the amount of duty being disputed in the departmental appeal: Provided that nothing contained in the above clauses shall be applicable where such an appeal has been heard finally on ....
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....pecially when it is the petitioner's case that respondent No. 3 Committee has failed to consider the petitioner's case in the light of the interpretation and application of the above provisions and has not heard the petitioner before confirming the balance final demand. 10. Learned counsel for the petitioner submitted that the petitioner is ready and willing to deposit the amount of Rs. 55,56,045.00 with the revenue within a period of one week from today. The order dated 23.6.2020 records the last date for making payment was likely to be extended further beyond 30.6.2020, however we are not being informed of the same today. We permit the petitioner to deposit the same within a period of one week from today. 11. In view ....