TMI Blog2020 (10) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... tending that in relation to the single pending appeal before the CESTAT one declaration is required to be filed even in terms of Rule 3 (2) of the SVLDRS Rules. The Court is, therefore, unable to appreciate why on a hyper-techincal ground that four separate declarations were not filed, the Petitioner's application under the SVLDRS should have been rejected. The Court finds merit in the plea of Mr. Amar Pratap Singh, learned Counsel for the Petitioner that in the above circumstances Section 13 (2) of the General Clauses Act, 1897 can be invoked in terms of which the words in the singular shall include the plural, and vice-versa - Viewed from any angle, this Court is of the considered opinion that in the present case the Petitioner&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2016, the Petitioner filed an appeal before the Commissioner of Central Excise, who by an order dated 10th January 2017, upheld the demand of duty. 4. The Petitioner then filed a single appeal before the Central Excise Service Tax Appellate Tribunal ('CESTAT') against the above order dated 17th March, 2016. That appeal is pending adjudication. 5. With the Scheme being announced, the Petitioner decided to avail the benefit thereunder. As a pre-condition of availing the benefit in terms of the Scheme, under Section 123 of the Finance Act, 2019 ('Act'), the 'tax dues' as admitted by the assessee have to be disclosed in the application in form SVLDRS 1 and a pre-deposit made. Section 123 (a) (i) of the Act d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Petitioner is, therefore justified in contending that in relation to the single pending appeal before the CESTAT one declaration is required to be filed even in terms of Rule 3 (2) of the SVLDRS Rules. The Court is, therefore, unable to appreciate why on a hyper-techincal ground that four separate declarations were not filed, the Petitioner's application under the SVLDRS should have been rejected. 10. Mr. Sourabh Goel, Senior Standing Counsel, appearing for the Respondents draws the attention of the Court to the definition of 'order' in Section 121 (o) of the Finance Act, as an order of determination under any of indirect tax enactment, passed in relation to a show cause notice issued under such indirect tax enactment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
