2023 (8) TMI 1151

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....d communication dated 17.02.2020 of the first respondent as the Designated Committee under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. 2. The petitioner is a service tax assessee who had suffered an adverse order in the hands of the Joint Commissioner of Central Excise dated 28.02.2017 vide Order in Original No.11/2016-S.T.dated 26.02.2016. The petitioner had therefore filed on 11.04.2016 before the Appellate Commissioner. The petitioner pre-deposited a sum of Rs. 2,37,402/- being 7.5% of the disputed tax amount confirmed vide order in Original No.11/2016-S.T. Dated 26.02.2016 by the Joint Commissioner of Central Excise dated 28.02.2017 under Section 35 F of the Central Excise Act, 1944 as made applicable to appeal filed ....

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....r under the SVLDRS Scheme. 9. The petitioner thus agreed to pay only a sum of Rs. 3,95,668/- after adjusting Rs. 5,53,937/- already pre-deposited. The first respondent Designated Committee has however recognized only Rs. 2,37,402/- in Form SVLDRS-2 on the ground that only the aforesaid amount was paid within the jurisdiction where the petitioner was registered at Pondicherry. The balance amount of R.3,16,535/- was paid before Gurugram Commissionerate Code . 10. On behalf of the petitioner, the learned counsel for the petitioner submits that the amount that has been paid in excess of predeposit in Appeal ST/41111/2017-DB is not in dispute as is evident from Misc.Order No.40276/2018 dated 12.03.2018 of Customs, Excise and Service Tax Ap....

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.... Rs. 31,65,352/- at the time of filing the first appeal before the Appellate Commissioner. 17. The petitioner has subsequently pre-deposited a further a sum of Rs. 3,16,535/- on 30.11.2017 vide challan No.50259. It is equal to 10% of the amount that was confirmed by the Joint Commissioner of Central Excise vide Order in Original No.11/2016-ST dated 26.02.2016. Thus, there is no dispute the amount that 17.5% of (disputed tax) amounting to Rs. 5,53,937/- [ Rs. 2,37,403 + Rs. 3,16,535/-] was pre-deposited by the petitioner as mentioned the above. 18. Under Section 124(2) of the SVLDRS, 2019 makes it clear that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquir....