TaxTMI 
TaxTMI 
2023 (7) TMI 540
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....kground facts are that the Petitioner, a company having its registered office in Sundergarh in Odisha, is engaged in the manufacturing of goods falling under Chapter-27 of the erstwhile First Schedule of the Central Excise Tariff Act, 1985 (CET Act) till the coming into force of the Goods and Services Tax (GST) regime with effect from 1st July, 2017. The Petitioner manufactures (i) Light Creosote Oil falling under Chapter sub-heading 2707 9100, (ii) Coal Tar Oil falling under Chapter sub-heading 2707 9900, (iii) PCM (U-2000) falling under Chapter sub-heading 2707 9900, (iv) Anthracene Oil falling under Chapter sub-heading 2700 9100, (v) Heavy Creosote Oil falling under Chapter sub-heading 2707 9100, (vi) Coal Tar Pitch falling under Chapter....
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....e of the CE Act. Only certain goods of those two Chapters have been included. As far as the Petitioner is concerned, one of its manufactured products, i.e., Process Oil falling under Chapter sub-heading 2710 1990 of the erstwhile CET Act has been incorporated in the Fourth Schedule of the CE Act. However, when it comes to specifying the rate of duty under the entry 'other' under 2710 1990 under the column 'Rate of Duty' five dots, i.e., '.....' has been indicated. 5. In the additional notes to the Fourth Schedule of the CE Act '.....' has been explained as denoting "that Central Excise duty under this Schedule is not leviable on such goods". 6. Mr. C.R. Das, learned counsel appearing for the Petitioner, has drawn attention to other entrie....
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.... with the trade and industry to make this Scheme a grand success. 3. Dispute resolution and amnesty are the two components of this Scheme. The dispute resolution component is aimed at liquidating the legacy cases locked up in litigation at various forums whereas the amnesty component gives an opportunity to those who have failed to correctly discharge their tax liability to pay the tax dues. As may be seen, this Scheme offers substantial relief to the taxpayers and others who may potentially avail it. Moreover, the Scheme also focuses on the small taxpayers as would be evidence from the fact that the extent of relief provided is higher in respect of cases involving lesser duty (smaller taxpayers can generally be expected to face disputes ....
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....ule to the CE Act is not eligible for this Scheme". 13. The above interpretation placed by the Department on Section 125(1)(h) of the Finance Act, 2019 appears not to be correct. No doubt that the Petitioner's product (Process Oil) falls under the Fourth Schedule to the CE Act but as far as the rate of duty is concerned, as already noticed, what is indicated is '.....'. The said '.....' has been defined as indicating that in respect of the goods against which the above '.....' is found, excise duty is not leviable at all. Therefore, there is no question of the Petitioner's product being outside the purview of the SVLDR Scheme read with the Fourth Schedule to the CE Act. The Court, therefore, rejects the plea of the Department that the Peti....