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2020 (12) TMI 531 - HC - Central ExciseRejection of Declaration in form SVLDRS-1 - rejection on the ground that the appeal filed by the writ applicant is pending with the Textile Committee (Cess) Tribunal at Mumbai and such tribunal is not included in the definition of Appellate Forums - Appellate Forum for the purpose of Section 121(f) of the SVLDR Scheme - HELD THAT:- Mr. Dave, the learned counsel appearing for the writ applicant has invited the attention of this Court first to the definition to the term ‘’Appellate Forum’’ as defined under Section 121 (f) of the Scheme, 2019 - thereafter, Mr. Dave invited the attention of this Court to Section 122, which prescribes as to which particular enactment the scheme would be applicable and in the last, he invited the attention to the provisions of Section 123 of the Scheme, which defines or rather explains the term ‘’tax dues’’. The argument of Mr. Dave is that Section 123(a) of the Scheme only talks about the Appellate Forum. It does not specify about any particular forum. Let Notice be issued to the respondents, returnable on 20.01.2021.
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