2025 (6) TMI 358

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.... Shri Peyush Pruthi and Ms. Alisha Chawla, Advocates for the Appellant Shri Ravinder Jangu, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 28.03.2023 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the appeal of the Department and set aside the Order-in-Original. 2. Briefly the fact....

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....ax as per the scheme. He further submits that this issue is no more res integra and has been decided by this Tribunal in the following cases : JPFL Films Pvt Ltd vs. CCE, Ludhiana [Final Order No. 60677-60689/2023 dated 06.12.2023] Ekam International vs. CCE, Ludhiana [Final Order No. 60016/2024 dated 11.01.2024] Auto Ignition Ltd vs. CCE, Delhi-IV [Final Order No. 60516....

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....by the adjudicating authority in the Order-in-Original that the main noticee has been issued discharged certificate (i.e. Form SVLDRS-4) for full and final settlement of the tax dues under Section 127 of the Finance Act, 2019 read with Rule 9 of the SVLDR Scheme, 2019. 7. Further, I find that in the case of Auto Ignition Ltd (supra), the Division Bench of this Tribunal, in para 7 & 8, has held ....