Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 540 - ORISSA HIGH COURTDenial of the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 - rejection on the ground of ineligibility observing that in terms of Section 125(1)(h) of the Finance Act, 2019, the product falling under the Fourth Schedule to the CE Act is not eligible for this Scheme - Section 125(1)(h) of the Finance Act (No.2) Act of 2019. HELD THAT:- The interpretation placed by the Department on Section 125(1)(h) of the Finance Act, 2019 appears not to be correct. No doubt that the Petitioner’s product (Process Oil) falls under the Fourth Schedule to the CE Act but as far as the rate of duty is concerned, what is indicated is, excise duty is not leviable at all - Therefore, there is no question of the Petitioner’s product being outside the purview of the SVLDR Scheme read with the Fourth Schedule to the CE Act. The Court, therefore, rejects the plea of the Department that the Petitioner would be ineligible for the benefit of the SVLDR Scheme. The Court quashes the order dated 26th December, 2019 and other similar orders issued by the Department (all of which have been assailed by the Petitioner in the writ petitions) rejecting the SVLDR applications of the Petitioner since they are based on an erroneous interpretation of not only the SVLDR Scheme but also Section 125(1)(h) of the Finance Act - Petition disposed off.
|