9911796707
TMI Blog2024 (10) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has prayed for the following reliefs:- "21 a) The Hon'ble Court may be pleased to direct the Respondents to consider the amount of Rs. 60,24,733/- as the pre-deposit/under protest money according to the Circular No. 1074/07/2019-CX issued by Ministry Of Finance, Department Of Revenue, Central Board of Indirect Taxes And Customs so that petitioner may be able to honor the SVLDRS-3 demand and can avail the relief available under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 read with Circular no 1071/4/2019-CX.8 dated 27.08.2019. and or b) The Hon'ble Court may be pleased to direct the Respondents to refund the amount of Rs. 60,24,733/- before 31-3-2020 which was reversed as Cenvat Credit by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther, a penalty of Rs. 2,20,39,537/- and interest of Rs. 59,32,614/- was also imposed under the relevant provisions of the Act. 3.2 Being aggrieved, the petitioner preferred appeal before the Central Excise and Service Tax Appellate Tribunal (CESTAT) which was admitted as Appeal No. E/10324/2017-DB dated 10.02.2017. The petitioner also paid pre-deposit of Rs.50,08,682/- being 7.5% as pre-requisite for preferring an appeal as per the provisions of the Act. 3.3 It is the case of the petitioner that the petitioner filed Central Excise Return i.e. ER-1 electronically for the month of September, 2015 immediately after obtaining registration indicating that in addition to already deposited cash amount of Rs. 50,08,682/-, the petitioner had als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipulated in Form SVLDRS-3 and thereafter preferred this petition with the aforesaid prayers. 4. Learned advocate Mr. Harjotsingh Kassowal for the petitioner submitted that the petitioner had reversed the cenvat credit of Rs. 60,24,733/- in the Central Excise Return Form ER-1 in 2015 and the same was therefore required to be considered as other deposit for the payment to be made under the scheme. It was submitted that the petitioner therefore could not pay amount of Rs. 89,77,393.50. It was submitted that the petitioner is ready and willing to pay the entire amount of Rs.89,77,393.50 with interest if the same is permitted so as to avail the benefit of the benevolent scheme. It was submitted that the petitioner under bona fide belief did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit of a particular scheme has to abide by the terms and conditions of the scheme scrupulously. It was further submitted that not only the time to make payment has expired long back but the scheme is also now over and therefore this Court should not differ the date of payment which would amount to modification of the scheme which is prerogative of the Government only. 6. Considering the submissions, the facts of the case are not in dispute. Admittedly, the petitioner did not deposit the amount of Rs. 89,77,393.50 as per Form SVLDRS-3 issued by the respondent No. 2 after considering the Form SVLDRS-1 filed by the petitioner. The ground on which the petitioner had not deposited the money to avail the benefit under the scheme is of no conse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 2019, the Central Government introduced Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ("SVLDR Scheme") to bring an end to pending litigation under the indirect tax regime. Petitioner took advantage of this scheme and filed SVLDRS-1 on 30 December 2019 for the period April 2016 to June 2017 declaring Rs. 9,16,203/- as tax dues. As noted above on 23 February 2020, Form SVLDRS-3 was issued to Petitioner directing payment of Rs. 2,74,860/- to avail the benefit under the scheme. In compliance thereof Petitioner generated mandate form (Challan) from the Central Board of Indirect Taxes and Customs (CBIC) portal. Petitioner could not visit the bank to make the payment due to the nationwide lockdown in view of Covid-19 Pandemic. Thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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