Case Law Details
Glider Technologies Vs Commissioner of Customs Cochin-Cus (CESTAT Bangalore)
Heard both sides.
2. Learned advocate submits that they have filed necessary application under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 (SVLDRS) before the concerned authority and since the appeal before this Tribunal was dismissed for non-payment of pre-deposit amount under Section 35F of Central Excise Act, 1944, the authority could not proceed with SVLDRS application further. Consequently, appellant pre-deposited the amount and got the appeal restored before this Tribunal and accordingly, informed the Department vide email dated 12.8.2020. Though they have paid the entire outstanding dues as per the said Scheme but due to some technical glitch Form-4 could not be issued to them but a letter dated 27.8.2020 was issued by the Department acknowledging the deposit of the tax dues and their eligibility to the said Scheme. The same position was reiterated through their letter dated 20.02.2023.
3. In nutshell, the appellant had deposited the entire outstanding requisite dues under the said Scheme but due to some technical glitch Form 4 could not be issued. Learned AR also submits that the appellant has complied with all the conditions of SVLDRS Scheme and reiterates the letter issued by the department dated 27.08.2020 and 20.02.2023. Consequently, the appeal is dismissed as deemed to have been withdrawn as it is covered under the said Scheme.
(Order pronounced in the open court on 21/02/2023)
