2025 (7) TMI 484

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....plication and appeal under the Scheme called 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019' (SVLDR) have been dismissed. The facts of the case, in short, are as under:- 2. The petitioner company is registered with the Central Excise Department for manufacturing of 'Springs Assembly and Leaves'. On 09.03.2010 in a visit of the Preventive Officers of the respondents/ department, 93270 No. spring leaves valued at Rs. 2,76,58,852/- were found uncounted. The seized goods were seized for violation of provisions of the Central Excise Act and Rules, the seizure culminated in the confiscation of goods under Rule 25 of the Central Excise Rules, 2002 with an option to redeem the same on payment of redemption fine of Rs. 50 Lacs. A case was....

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....ourt of Gujarat at Allahabad in the case of Synpol Products Pvt. Ltd. vs. UOI reported in 2020 (374) E.L.T.851 (GUJ), in which the Division Bench has held that the test which is required to be applied to ascertain what is the amount in arrears as per the Scheme, it would include both the amount of duty as well as the amount of redemption fine which is required to be recovered from the taxpayers. The amount of redemption fine cannot be treated separately then the amount of the duty under the Scheme. In the aforesaid case the petitioners against whom orders-in-original have been made by the adjudicating authority confirming the demand of duty, ordering recovery of interest, imposition of penalty and ordering confiscation of goods and imposing....

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....ho have been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a declaration; (c) who have been issued a show cause notice, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June 2019; (d) who have been issued a show cause notice under indirect tax enactment for an erroneous refund or refund; (e)who have been subjected to an enquiry investigation or audit and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June 2019; (f) a person making a voluntary disclosure, (i) after being subjected to any enquiry or investigation or audit; o....