2025 (6) TMI 1175

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....ehalf of Respondent) In Service Tax Appeal No. 86268 of 2017 - FINAL ORDER NO. 85909 – 85910 / 2025<br>Service Tax<br>HON'BLE DR. SUVENDU KUMAR PATI, MEMBER ( JUDICIAL ) And HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER ( TECHNICAL ) Shri Mohit Rawal, Advocate for the Appellant Shri A. P. S. Parihar, Superintendent, Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Miscellaneous applications bearing Nos. ST/Misc/85512/2025, ST/Misc/86287/2025, ST/EH/85154/2025 filed by both the parties for substitution of the present Respondent with jurisdictional Commissioner namely the Commissioner of CGST & Central Excise, Mumbai West Commissionerate, owing to restructuring of Commissionerate after introduction of ....

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....als are pending before this forum, Appellant had opted for the benefit of "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019", applied for extension of benefit in Form No. SVLDRS-1 covering the confirmed demand of Rs.11,87,20,098/- and also including the departmental appeals amount of Rs.3,93,16,150/-, that was filed against dropping of demand by the Commissioner in his Order-in-Original. Designated Committee had taken both the amounts together for consideration and determined the amount payable for settlement of dispute in terms of Section 126 of the Amended Finance Act, 2019 dealing with "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" and as Appellant's deposit during investigation was Rs.9,35,39,751/-, that was more than 50....

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....ard, if he so desires, before issuing the statement indicating the amount payable by the declarant. In the instant case, neither Respondent-Department had raised any objection to such declaration that unascertained amount was not included nor the Designated Committee had preferred to make an upward revision of the disputed amount. This being so, after issue of discharge certificate in respect of declaration made for both the appeals, Section 129 brings the matter into a conclusive stage, against which no further proceedings should continue. We are, therefore, of the considered view that both the appeals filed by Assessee-Appellant and the Departmental appeal would follow the fate as explained in CBIC Circular No. 1072/05/2019-CX dated 25.09....