TMI Blog2023 (9) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that this issue has to be decided by the adjudicating authority, is not correct and the same is rejected. As per above said judgments, this benefit cannot be denied on the ground that the period of limitation of one year has gone by, as under the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), any amount deposited during enquiry has to be adjusted. Hence, the petition filed by the present petitioners deserves to be allowed. The impugned SVLDRS-2 (Annexure P-12), SVLDRS-3 (Annexure P-16) issued by respondent No.2 and letter dated 23.06.2017 (Annexure P-2) are set aside - appeal allowed. - HON'BLE MS. JUSTICE RITU BAHRI And HON'BLE MRS. JUSTICE MANISHA BATRA Mr. Jitin Singhal, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... search, the petitioner, under protest, deposited an amount of Rs.51,15,484/- from Personal Ledger Account (PLA) i.e. in cash and Rs.4,20,69,303/- from Cenvat Credit Account (by utilizing Cenvat Credit) towards payment for central excise duty vide letter dated 03.05.2016. 4. After completition of investigation, a show cause notice dated 09.03.2017 (Annexure P-1) was issued by the Commissioner, Central Excise, Gurgaon-1 to the petitioner, asking as to why:- (i) Central Excise Duty, collectively amounting to Rs.12,03,92,389/- (Rs.11,81,25,746/- (BED) + Rs.15,11,095/- (Ed. Cess) + Rs.7,55,548/- (S HE Cess) (Twelve Crores Three Lacs Ninety Two Thousand Three Hundred and Eignty Nine only) (detailed calculation chart is enclosed as Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise-NT dated 21.08.2019 (Annexure P-4) and notification No.05/2019 Central Excise-NT dated 21.08.2019 (Annexure P-5) were issued by the Central Government. Subsequently, circulars dated 27.08.2019, 12.12.2019 (Annexures P-6, P-7 and P-8) were issued clarifying the doubts, to the taxpayers and officers of the Central Excise. Pursuant to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), petitioner No.1 made an application in Form No.SVLDRS-1 on 23.12.2019 (Annexure P-9). Petitioner Nos.2 and 3 also filed Form No. SVLDRS-1 (Annexures P-10 and P-11) under the provisions of the said Scheme in order to get complete immunity from penalty. 7. The Designated Committee issued Form No.SVLDRS-2 dated 22.01.2020 (Annexure P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided on merits in adjudication proceedings. Since the last date for payment had already been elapsed and the petitioners had not contested the notification, therefore, the said notification is equally binding on the them (petitioners). The Designated Committee cannot assume adjudication powers and decide on merits of the admissibility of Cenvat Credit of the declarant. The only task of the Committee was to ascertain, whether any deposit should qualify in the nature of pre-deposit for the Scheme. In this regard, Circular No.1071/4/2019-CX.8 dated 27.08.2019 has confirmed that as per aforesaid Scheme, the amount deposited during enquiry, investigation or audit, can be adjusted towards payment of tax. It is further stated that the deposit made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vs. Commissioner, Central GST and others, 2021 (12) TMI 184 and another judgment passed by the Bombay High Court in Quant Broking Pvt, Ltd. vs. Union of India, 2022 (6) TMI 479, whereby consistent view has been taken that as per Section 124 (2) of the Finance (No.2) Act, 2019, any amount paid by the assessee during enquiry/investigation or the audit has to be deducted while issuing the statement indicating the amount payable by the declarant. This amount cannot be restricted to pre-deposit made at any stage of the appellate proceedings, but also includes any deposit made during enquiry/investigation or audit. The amount deposited by the petitioner during search falls in the second category and in this backdrop, the view taken by the Desig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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