TMI Blog2023 (9) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 is clear under Section 124(2). The relief calculated under Sub-Section (1) shall be subject to the condition that the amount paid as pre-deposit at any stage of appellate proceedings under the indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the statement indicating the amount payable by the declarant - the proviso merely states that if any amount in excess has been paid as pre-deposit before filing an application, a declaration will not be entitled to refund. There is no scope for any confusion. The provisions of the Sub- Section (2) makes it clear that any amount that is paid as pre-deposit at any stage of appellate proceedings under an indirect tax enactment or as deposit du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to treated as amount pre-deposited. Therefore, it has to be allowed to adjusted. Petition allowed. - Hon'ble Mr.Justice C.Saravanan For the Petitioner : Ms. Madhunika for Ms.S.Gayathri For the Respondent : Mr.K.S.Ramasamy Junior Standing Counsel and Mr.A.P.Srinivas Senior Standing Counsel ORDER Heard the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent and perused the impugned order seeking to demand a sum of Rs. 2,90,314/- as the balance due from the petitioner under the SVLDRS, Scheme 2019. 2. The petitioner has challenged the impugned communication dated 19.03.2020 in SVLDRS-3 calling upon the petitioner to pay a sum of Rs. 2,90,314/- as the amount due and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this notices as to why: a)An amount of Rs. 16,52,721/- (Rupees Sixteen Lakh Fifty two thousand seven Hundred and twenty one only) being the excise duty not paid on the taxable value declared in the ER1 returns as show in Annexure A (enclosed herewith), should not be recovered from them under Section 11A(4) of the Central Excise Act, 1944; b)Interest at appropriate rate on the amount mentioned in (a) above should not be charged on them under Section 11AA of the Central Excise Act, 1944; c)Penalty under Section 11AC of the Central Excise Act, 1944 should not be imposed on them on the amount mentioned in respect of (a) above; d) the amount of Rs. 4,37,933/- (Rupees Four Lakhs Thirty Thousand Nine Hundred and thirty three) paid vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been paid as pre-deposit before filing an application, a declaration will not be entitled to refund. There is no scope for any confusion. The provisions of the Sub- Section (2) makes it clear that any amount that is paid as pre-deposit at any stage of appellate proceedings under an indirect tax enactment or as deposit during enquiry, investigation or audit, shall be deducted when issuing the final settlement. 10. In this case admittedly, the tax that was proposed to be demanded from the petitioner was Rs. 16,52,721/- in Show Cause Notice No.93/2019 dated 02.12.2019. Prior to issuance of Show Cause Notice No.93/2019 dated 02.12.2019, the petitioner has already deposited a sum of Rs. 7,28,247/- on 12.04.2019 towards duty of Rs. 4,37,93 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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