2023 (3) TMI 436

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....dvocate. 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 petitioner has set up a factory registered under the....

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....me 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 petitioner in the present petition is that before r....

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....ted 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 have submitted that they have reversed the CENVAT credit i....

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....e 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 2016 and information was sent in the year 2018 vide letter d....