2020 (12) TMI 615

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..... ng 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 .....

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..... he Textile Committee (Cess) Tribunal at Mumbai and such tribunal is not included in the definition of Appellate Forums. Prima facie, it appears that, what is sought to be conveyed to the writ applicant is that, the Appellate Forum for the purpose of Section 121(f) of the SVLDR Scheme would include only the Supreme Court or the High Court or the CESTAT or the Commissioner only. 3. In the aforesa .....

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