TMI Blog2024 (4) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... no SVLDRS-4 issued, the matter has to be considered on the merits and final decision taken. Undisputedly the matter was not settled under the SVLDRS Scheme and as the matter has not been settled under the said scheme right to appeal which is enshrined in the Finance Act, 1994 cannot be denied. Right of appeal is a statutory right and could not have been denied/ modified. The fact about non settlement of the case under SVLDRS, was thus brought to the notice of the Commissioner (Appeal) before the dismissal of appeal. The Right of Appellant to get a decision on merits thus could not have been denied to them just for the reason that they had filed a declaration under SVLDRS, which was not accepted by the revenue authorities, and discharge cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... solution) Scheme, 2019, on filing of the said declaration the appeal is deemed to have been withdrawn. Accordingly, the present appeal is liable to be dismissed as withdrawn. 7. In view of above discussion and findings the appeal bearing No.43-ST/APPL-MRT/GZB/2019-20 dated 10.07.2019 filed by M/s Nav Bharat Engineering Works, C-233, B.S. Road Industrial Area, Ghaziabad (U.P.), is dismissed as withdrawn. 2.1 Applicant/ Appellant has filed this Early Hearing Application stating following grounds:- 2. That though the appellant opted for the scheme but due to difference between the liability accepted by the department and determined by the department, the appellant could not deposit the amount within the given time. 3. That since the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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other provisions of any law for the time being in force, such appeal or reference or reply shall be deemed to have been withdrawn. Grounds of Appeal: (i) The contention of the appellant is not correct, as before passing any order, the appellant was provided with the adequate opportunities to be heard in person which was attended by the counsel of the appellant Shri Rajesh Chhibber, Advocate on 10.02.2020 again on 10.11.2020 and informed the appellate authority that the appellant had filed declaration for settlement of dispute SVLDRS. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi) The contention of the appellant with regards to suppression of facts etc. had already been properly addressed by the adjudicating authority and after considering the facts and circumstances of the case, a legal and proper order was passed by the adjudicating authority. 5.4 Undisputedly the matter was not settled under the SVLDRS Scheme and as the matter has not been settled under the said scheme right to appeal which is enshrined in the Finance Act, 1994 cannot be denied. Right of appeal is a statutory right and could not have been denied/ modified. In FAQ s issued by the revenue on SVLDRS, at question No 52, following has been sated: Q52. What happens if I do not make the payment of the amount specified in the statement within 30 days ..... X X X X Extracts X X X X X X X X Extracts X X X X
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