2020 (1) TMI 1616 - AT - Central Excise

Maintainability of appeal - despite three opportunities the pre-deposit is not paid - assessee has already opted for the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 by filing the required applications under the said scheme - HELD THAT - Both the cases are dismissed.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the cases as the appellant did not pay the pre-deposit despite three opportunities and had already opted for the Sabka Vishwas Scheme in 2019.