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2022 (11) TMI 95 - AT - Central ExciseRestoration of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) - appellant submits that the learned Commissioner has erred in dismissing the appeal as deemed to have been withdrawn merely because the appellant applied under SVLDRS, 2019 whereas the same has been withdrawn subsequently - HELD THAT:- Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes related to indirect taxes. The Appellant although applied under the said scheme but the same was withdrawn later on for the reasons best known to them. Admittedly, no payment had been made by them within the period stipulated under Section 127(5) of the Finance Act and as a result no discharge certificate in form SVLDRS-4 in terms of Section 127(8) of the Finance Act was issued to the Appellant. Unless the tax dues as pointed out by the Designated Committee have been paid by the applicant under the said scheme, the issue cannot be said to have settled and therefore, without looking into it merely on applying under SVLDRS, the learned Commissioner (Appeals) erred in dismissing the Appeal as deemed to have withdrawn. There are no other option but to set aside the impugned order without going into the merits and remanding the matter back to the learned Commissioner (Appeals) to decide the appeal afresh on merits after following the principle of natural justice - appeal allowed by way of remand.
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