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2020 (7) TMI 450 - HC - Central ExcisePrinciples of Natural Justice - Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 - request for an opportunity of personal hearing rejected - rectification of mistake - whether aggrieved person of an order like Ext.P1 having availed the remedy of rectification, be permitted to take the benefit of Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 or not? - HELD THAT:- It is deciphered that the amount estimated by the designated committee must exceed the amount declared by the declarant. However on comparison of Exts.P1 and P3 the amount confirmed in the order in original Ext.P1, is ₹ 5,88,76,999/- whereas in the scheme the petitioner had claimed the liability of ₹ 4,60,68,715/-. Thus it was less than the amount as estimated by the designated committee. It is also a matter of record that though the petitioner could have availed the scheme, the rectification petition, against Ext.P1, pending consideration could not have arrived at a figure other than reflected in Ext.P1 - Revenue clearly complied with the provisions of Section 127, as there was no such occasion to afford opportunity of hearing being a farcical exercise. The 1st respondent is directed to dispose of the rectification application Ext.P2, as expeditiously as possible, in accordance with law, by affording an opportunity of hearing - application disposed off.
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