Case Law Details
Mukesh Jain, Proprietor Of M/S Jainsons Vs Union of India & Ors (Delhi High Court)
Delhi High Court held that amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ( SVLDRS ) cannot be more than the amount confirmed vide Order-In-Original.
Facts- Post seizure, the Petitioner was served with the Show Cause Notice (‘SCN’) proposing a demand and recovery of Central Excise Duty amounting to Rs. 1,34,66,456/- from the Petitioner along with the interest. The SCN was adjudicated and the adjudicating authority confirmed the demand of Central Excise Duty for an amount of Rs. 1,11,35,419/- after correcting the calculation errors. It is a matter of record that the Department filed no appeal against the said order-in-original and accepted the determination of Central Excise Duty at Rs. 1,11,35,419/-.
The Petitioner – Assessee, filed an appeal against the order-in-original before CESTAT. The appeal filed by the Petitioner was disposed off and remanded the matter to the adjudicating authority for passing de novo orders.
Post the remand, the matter has remained pending for adjudication before the adjudicating authority. In the meantime, the SVLDRS Scheme was enacted. The Designated Committee, however, issued Form No. SVLDRS-3 and determined the amount payable by the Petitioner as Rs. 15,73,228/- on the basis of demand of duty raised in SCN. For arriving at the aforesaid amount, the Designated Committee has considered the amount of Central Excise Duty proposed to be recovered in the SCN dated 14th March, 2011 and not the reduced amount determined by the adjudicating authority in the order-in-original. The Petitioner is aggrieved by the aforesaid computation of tax dues by the Designated Committee and states that the same was contrary to the Scheme.
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