TaxTMI 
TaxTMI 
2024 (12) TMI 358
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....Declaration in Form SVLDRS-1 ARN LD3012190004307 dated 30 December 2019 filed by the petitioner under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme). 2. The petitioner is engaged in the business of manufacture of electrical switches, regulators, sockets, plugs, holders, indicators, plates, surfaces boxes etc. 3. On 27 March 2017, a show cause notice was issued by the respondents inter alia seeking to confiscate the goods and impose penalty upon the petitioner under Rule 25 of the Central Excise Rules, 2002. Prior to that a search was conducted at the premises of the petitioner and goods worth Rs. 10,06,82,932/- were seized. Second show cause notice was issued on 2 May 2019 seeking to demand Central Excise Duty f....
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....fine is covered by the Scheme or not is concerned, same is no more res integra in the light of the decision of this Court in M/s. Esbee Electrotech LLP Vs. Union of India 2024 (7) TMI 1516. Learned counsel, therefore, submits that the petition be allowed in terms of prayer clauses (a) and (b). 9. Mr. Mishra, learned counsel for the respondents relying upon the decision of the Gujarat High Court in the case of Synpol Products Pvt. Ltd. Vs. Union of India 2020 (374) E.L.T. 851 submits that the redemption fine forms part of the duty and, therefore, the amount payable under the Scheme should be calculated after adding the redemption fine to the excise duty demanded and since the petitioner has not done the same, the rejection of the declaratio....
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....cheme is the amount of certain percentage of the amount of excise duty and not the amount of redemption fine. Once the applicant pays the amount of excise duty as required under the Scheme, the applicant is not liable to pay any further duty, interest or penalty with respect to the matters covered in the declaration. Therefore, in our view, the reasons given by Respondents in the application for rejecting the application that Petitioner is required to pay the redemption fine is not borne out from any provisions of SVLDR Scheme. 3.6 Once the applicant pays the amount of duty as per Scheme then Section 129 provides that the applicant shall not be liable to pay any further duty, interest or penalty with respect to the period covered in the ....
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....ns Gujarat and Allahabad High Court mentioned above. Therefore, our view, the basis of rejection that waiver of redemption fine is not covered is required to be rejected. 3.8 The reliance placed by Respondents on paragraph 10 of the decision of the Gujarat High Court in Synpol Products Pvt. Ltd. (supra) to justify their rejections is not acceptable since the issue before us is interpretation of Section 121 (d) which defines "amount of duty" which is the phrase used in Section 123 which defines "tax dues", whereas the observations made in paragraph 10 of the Gujarat High Court is in connection with the definition of the phrase "amount in arrears" defined by Section 121 (c). In the instant case, the provisions of Section 121 (c) is not app....