Central Excise | SVLDR Scheme: Procedural lapse cannot defeat substantive benefit

Himtaj Ayurved Pvt. Ltd. Vs Union of India & Ors. (Bombay High Court) The Petitioner is manufacturer of “Himtaj Ayurvedic Oil”. The demand of central excise duty was raised. It filed declaration under the SVLDR Scheme. Form-3 was issued calling upon the Petitioner to make payment. Lockdown was imposed due to COVID-19 pandemic. The time for payment was extended up to 30.06.2020 under the said Scheme. The Petitioner made the payment; however; it was returned by the bank as challan had expired. It generated a fresh challan on 15.07.2020 and made the payment. However, SVLDRS Form-4 (discha...