TMI Blog2021 (7) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... is aspect, a quantification of duty in both instances has been made at the time of recording of statement seen in the light of Section 121(r) of the Scheme read with clause 10(g) of the Circular dated 27.08.2017. The matter remanded to the file of R1, who shall complete the exercise by determining this aspect of the matter alone. Had the respondent afforded proper opportunity as required in terms of Section 127 of the Scheme, heard the petitioner and passed a speaking order, this litigation might well have been avoided altogether - petition allowed by way of remand. - W.P. No.3191 of 2021 and WMP. Nos.3619 & 3622 of 2021 - - - Dated:- 2-7-2021 - HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner : Mr. J. Shankarraman For R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spute Resolution) Scheme, 2019 as a part of the recent Union Budget. Further, in accordance with the Finance (No.2) act, 2019, the Central Government has notified the Subka Vishwas (Legacy Dispute Resolution) Scheme rules, 2019 as well as issued Notification No.4/2019-Central Excise (N.T.) dated 21.08.2019 to operationalize this Scheme from 01.09.2019 to 31.12.2019. ........ 10.Further, the following issues are clarified in the context of the various provisions of the Finance (No.2) of the Act, 2019 and Rules made thereunder: .... (g) Cases under an enquiry, investigation or audit where the duty demand has been quantified on or before the 30th day of June, 2019 are eligible under the Scheme. Section 2 (r) defined quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity would be around ₹ 75 lakhs . 5. The doubt that arises from the quantification in the statement is as to whether the amount is a sum of ₹ 98.00 lakhs or ₹ 75.00 lakhs. This would hinge upon the status of the petitioner as SSI unit or otherwise. Subject to a decision on this aspect, a quantification of duty in both instances has been made at the time of recording of statement seen in the light of Section 121(r) of the Scheme read with clause 10(g) of the Circular dated 27.08.2017. 6. For the limited purpose of determining the status of the petitioner, I set aside the impugned order and remand the matter to the file of R1, who shall complete the exercise by determining this aspect of the matter alone. Had the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant, a statement in electronic form indicating the amount payable by the declarant, shall be issued within a period of sixty days from the date of receipt of the declaration. (5) The declarant shall pay electronically through internet banking, the amount payable as indicated in the statement issued by the designated committee, within a period of thirty days from the date of issue of such statement. (6) Where the declarant has filed an appeal or reference or a reply to the show cause notice against any order or notice giving rise to the tax dues, before the appellate forum, other than the Supreme Court or the High Court, then, notwithstanding anything contained in any other provisions of any law for the time being in force, such ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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