2023 (3) TMI 436

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....p Singh, Advocate and Mr. Ankit Awal, Advocate. For the Respondents : Mr. Rishab Kapoor, Advocate. **** RITU BAHRI, J. (oral) The petitioner is seeking quashing of the order dated 11.04.2017 (Annexure P-17) whereby, the Designated Committee-respondent No.2 has dismissed the application of the petitioner made under the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....letter dated 24.08.2012 (Annexure P-2) to the same officer giving description and quantity of raw material and semi-finished goods that got destroyed. Thereafter, the petitioner made an application dated 26.02.2013 (Annexure P-3) under Rule 21 of the Central Excise Rules for taking benefit of remission, but the same was rejected vide order dated 14.11.2018 (Annexure P-9). The grievance of the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... writ petition. Since these facts are not being disputed by the respondents in the written statement, the impugned order dated 14.11.2018 (Annexure P-9), whereby, the application for remission has been rejected, it has been observed in para 3.7 at page No.157 of the paper-book that the Assistant Commissioner has conveyed in his report that nowhere in the remission application, the applicants ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der, it has been observed that the applicant did not give any detail of credit taken reversed and inputs used in the material with respect to which they have sought remission. The letter (Annexure P-8) was in the knowledge of the Department and reversal was made in the November-December 2016. There has been miscommunication and lack of knowledge since this reversal order was made in the year 20....