2022 (11) TMI 1350

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.... Appellant : Shri Aditya Chitale, Advocate. For the Respondent : Shri Amrendra Kumar Jha, Dy. Commissioner, Authorised Representative. ORDER PER: DR. SUVENDU KUMAR PATI We have heard both the parties and perused the case record. 2. As has been noticed, main Appellant M/s. Crompton Greaves Ltd. had settled the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, ....

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....ion) Scheme Rules, 2019 no further penalty can be imposed on the Appellant in the event he had preferred to be declarant under the scheme, which could not be done under compelling circumstances. 3. Learned Authorised Representative for the Respondent-Department reiterates the findings of the Commissioner and leaves the decision to the discretion of the Bench, in view of the subsequent developme....

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....n) Scheme Rules, 2019, he would have paid nil penalty in view of the relief available to him under Section 124(i)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019, we are of the considered view that even after failure on the part of the Appellant to avail the benefits of the scheme, no specific allegation against the Appellant has been substantiated so as to confirm penalty of....