2023 (9) TMI 525

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpugned order seeking to demand a sum of Rs. 2,90,314/- as the balance due from the petitioner under the SVLDRS, Scheme 2019. 2. The petitioner has challenged the impugned communication dated 19.03.2020 in SVLDRS-3 calling upon the petitioner to pay a sum of Rs. 2,90,314/- as the amount due and payable by the petitioner. The case of the petitioner is that the petitioner opted to settle the tax dispute with the department by filing SVLDRS-1 on 23.12.2019 under the Sabka Vishwas (Legacy and Dispute Resolution) Scheme 2019. 3. The Designated Authority under the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 issued SVLDRS- 2 on 20.2.2020 and estimated an amount Rs. 2,90,314/- as due and payable by the petitioner under the aforesaid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ged on them under Section 11AA of the Central Excise Act, 1944; c)Penalty under Section 11AC of the Central Excise Act, 1944 should not be imposed on them on the amount mentioned in respect of (a) above; d) the amount of Rs. 4,37,933/- (Rupees Four Lakhs Thirty Thousand Nine Hundred and thirty three) paid vide Challan No.00046 dated 12.04.2019 by the assessee towards excise duty should not be appropriated against the excise duty payable as mentioned in (a) above; e)the amount of Rs. 2,90,314/- (Rupees Two Lakh Ninety thousand three hundred and fourteen) paid by the assessee vide challan No.00036 dated 09.04.2019, towards interest should not be appropriated against the interest payable in (b) above." 6. The lear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... In this case admittedly, the tax that was proposed to be demanded from the petitioner was Rs. 16,52,721/- in Show Cause Notice No.93/2019 dated 02.12.2019. Prior to issuance of Show Cause Notice No.93/2019 dated 02.12.2019, the petitioner has already deposited a sum of Rs. 7,28,247/- on 12.04.2019 towards duty of Rs. 4,37,933/- and Rs. 2,90,314/- towards interest on 09.04.2019. Thus, the amount of Rs. 7,28,247/- paid by the petitioner has to be adjusted the amount due under the Scheme from the petitioner. The concession that has been given to the petitioner under the Scheme is Rs. 9,24,474/- from the amount proposed in the aforesaid Show Cause Notice No.93/2019 dated 02.12.2019 from Rs. 1652721/- proposed in the Show Cause Notice dated 02....