Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 444 - AT - Central ExciseEligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Seeking waiver of penalty - demand for recovery alongwith interest and penalty - HELD THAT:- A person imposed with penalty would be eligible to be ‘declarant’ subject to there being no demand of tax pending in the impugned proceedings. To the extent that the impugned order upheld recovery of duties under section 11A of Central Excise Act, 1944 none of the individual appellant herein would have been eligible to be declarant; the scheme itself does not acknowledge the existence of such appellant even though the scheme is intended to erase the detriment of penalty in each and every case. It is on record that the principal-noticee has been accorded the prescribed relief including erasure of penalties arising therefrom. Even though the appellants herein could not, at the time of existence of the scheme have derived the benefits from the coverage by the scheme, the intent and purpose of the scheme being collection of the duty or some percentage thereof, and forgoing interest, fine and penalty, the disposal of the application of M/s JSW Ispat Steel Ltd renders the continuance of the penalty against the three appellants to be not in conformity with the relief scheme - they are eligible for erasure of the penalties against them. The impugned order set aside - appeal allowed.
|