Amount payable under SVLDRS cannot be more than amount confirmed vide OIO

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 ...