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2021 (5) TMI 191 - HC - Central ExciseSVLDRS - seeking to issue Form SVLRDS 3 for the amount stated - seeking an opportunity to present its case by providing a personal hearing - HELD THAT:- The impugned order which is sketchy in nature and does not assign adequate reasons, is set aside. The matter is remitted back to the respondent department to reconsider the case of the petitioner by taking into account the judgement of Gujarat High Court in the case of MESSRS SYNPOL PRODUCTS PVT. LTD. VERSUS UNION OF INDIA [2020 (9) TMI 257 - GUJARAT HIGH COURT], where it was held that declaration filed by the petitioners and other similarly situated persons are required to be considered by the designated committee without payment of redemption fine by the declarant. A fresh decision be taken by the department expeditiously - petition allowed by way of remand.
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