2022 (5) TMI 571

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...., the Designated Committee issued Form No. SVLDRS-3, giving an estimated amount payable by the Petitioner under the Arrears category. The same is assailed in the present Petition. 2. Mr. Shah, learned Counsel for the Petitioner submits that the Petitioner on 30th July, 2002 submitted the details of the goods involving Central Excise duty at the rate of 16% amounting to Rs.35,57,691 and requested for remission of duty under the provisions of Central Excise Rules, 2002. Upon direction of Range Superintendent, the Petitioner filed a fresh application for remission of Central Excise duty. On 25th June, 2003, show cause notice was issued to the Petitioner. The Petitioner filed a detailed reply. By order-in-original dated 23rd August, 2004, th....

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....it the amount to show his bonafides. The Petitioner wrongly filed Form No. SVLDRS-1 on 19th October, 2019 under the category of Litigation. The proper procedure was ad-hereed to by the Respondents. The Counsel of the Petitioner categorically admitted that the case of the Petitioner would be within the purview of "arrears" and only requested to consider the pre-deposit made before CESTAT. Now, the Petitioner has taken U turn. The estimated amount payable by the Respondents is Rs.7,09,444/-. The learned Counsel submits that the scheme has come to an end. Now, it is not possible to consider the case of the Petitioner. The Petitioner has approached the Court after a long delay. 6. We have considered the submissions canvassed by the learned C....