TaxTMI 
TaxTMI 
2025 (5) TMI 1011
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....ty of Rs. 84,46,631/- under Section 11AC of the Central Excise Act, 1944 and Rs. 8,40,000/- under Rule 25 of Central Excise Rules, 2002. 2. The facts of the case are that the appellant is engaged in trading of wide range of bath fittings made of brass and stainless steel and bath accessories and also fringes and ABS showers. During the period of dispute, the appellant was engaged in packing, repacking, labeling the final products purchased by it from various suppliers and putting the brand name XEN alongwith MRP by stamping stickers on the final products and finally sold by the appellant. 3. On 08.05.2014 and 09.05.2014, the premises of the appellant were searched and as appellant was not registered, under the Central Excise Act, 1944....
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....therefore, the proceedings are not sustainable against the appellant. To support this the appellant has relied on the CBIC Circular No. 1071/4/2019 Central Excise dated 27.08.2019, therefore prayed that the proceedings against the appellant is not sustainable. 5. On the other hand, learned authorized representative supported the impugned order and submits that the adjudicating authority has rightly reopened the case as they have paid the dues voluntarily. Therefore, the appellant is not entitled for any relief. 6. Heard the parties and considered the submissions. 7. In this case, the main issue is that whether the adjudicating authority can reopen the case where discharge certificate has already been issued in terms of Section 129 ....
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....e tax dues; (d) where the tax dues are linked to an enquiry investigation or audit against the declarant and the amount quantified on or before the 30th day of June 2019 is - (i) rupees fifty lakhs or less, then, seventy per cent of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent of the tax dues; (e) where the tax dues are payable on account of a voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues. (2) The relief calculated under sub-section (1) shall be subject to the condition that any amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation o....
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....herein has indicated an amount of duty as payable, but has not paid it; (g) who have filed an application in the Settlement Commission for settlement of a case; (h) persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944. (2) A declaration under sub-section (1) shall be made in such electronic form as may be prescribed. 126. (1) The designated committee shall verify the correctness of the declaration made by the declarant under section 125 in such manner as may be prescribed: Provided that no such verification shall be made in case where a voluntary disclosure of an amount of duty has been made by the declarant. ....
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....e, within a period of one year of issue of the discharge certificate, it shall be presumed as if the declaration was never made and proceedings under the applicable indirect tax enactment shall be instituted." 9. We further find that Notification No. 5/2019 Central Excise NT dated 21.08.2019 gives procedure for made the rules under SVLDRS. 10. On going through the above provisions, we find that the appellant is eligible for this scheme as show cause notice has been issued to the appellant before 30.06.2019. Admittedly, it is a case where show cause notice has been issued to the appellant before 30.06.2019. Therefore, the appellant was entitled to opt for SVLDRS. Section 126 of the said scheme provides that the designated Committee sha....