2024 (4) TMI 863

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....order following has been held:- "6. I find that the appellant, vide his letter dated 03.10.2020, as well as during the course of personal hearing, has informed that he had filed a declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 for the resolution of the dispute under the said Scheme. In this regard, I find that the appellant had filed a declaration No.LD2712190003730 dated 27.12.2019 for the resolution of the dispute in respect of demand and penalties as were adjudicated vides the impugned order and against which the present appeal was filed. I further find that as per Section 127(6) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, on filing of the said declaration the appeal is deemed to have been w....

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....Appellate Authority on the merits of the case and the appeal has been dismissed as withdrawn for the reasons that Applicant had opted for SVLDRS Scheme. As the issue was not finally settled under the said scheme and no SVLDRS-4 issued, the matter has to be considered on the merits and final decision taken. 5.3 Revenue has filed vide letter dated 28.07.2021 comments on the appeal filed by the Revenue, stating as follows: "The Commissioner (Appeals) has rightly dismissed the Appeal No. 43-ST/APPL-MRT/GZB/2019-20 DATED 10.07.2019 in terms of Section 127(6) of the SVLDRS, 2019 which may read as under- "(6) Where the declarant has filed an appeal or reference or a reply to the show cause notice against any order or notice giving rise to th....

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....under SVLDRS. (iv) Since the appellant had approached the department for settlement of dispute of the present appeal under SVLDRS, there was no need to discuss the merit of the case while dismissing the appeal, as withdrawn, in terms of Section 127(6) of SVLDRS (v) Further, since the merit of the case has not been considered by the appellate authority in the OIA No. GZB/EXCUS/000/APPL-MRT/178/20-21 dated 27.11.2020, no comments on merit of the case is warranted at this stage. However, it is added that the original adjudicating authority while adjudicating the SCN dated 28.02.2019, had considered all the facts on record and rightly confirmed the demand of service tax against the appellant. (vi) The contention of the appellant with r....