The Principal Commissioner Ce And Ct v. M/S Jayaswal Neco Industries Ltd.

NAFR HIGH COURT OF CHHATTISGARH BILASPUR Tax Case No. 27 of 2018 The Principal Commissioner CE & CT Raipur, Central Excise Building, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh ---- Appellant

Versus

M/s Jayaswal Neco Industries Ltd. Siltara Growth Center, Siltara Raipur, Chhattisgarh ---- Respondent ________________________________________________________ For Appellant : Shri Maneesh Sharma, Advocate For Respondent : Shri Ashish Suranan, Advocate __________________________________________________________ Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Sanjay Agrawal, Judge Order on Board P. R. Ramachandra Menon, Chief Justice 14.10.2020 1.

The appeal has been filed challenging the Annexure A/1 order dated 18.08.2017 passed in Final Order No. A/56434-56435/2017EX[DB] by the Customs, Excise, Service Tax Appellate Tribunal, New Delhi. It is brought to the notice of this Court that pursuant to the announcement of "Sabka Vishwas (Legacy Dispute Resolution) Scheme, (SVLDRS) 2019" by the Government, some benefit has been given to the Assessee to pursue the remedy under the Scheme. Making use of that opportunity, the Assessee herein has availed the said Scheme and the amount due, to the extent payable has been satisfied; under which circumstance, the 'final discharge certificate' has been given.

2.

The Appellant has filed an application (I.A. No.01 of 2020) for withdrawal of the case. Paragraph-4 of the said I.A. reads as follows :

"The instant case against M/s Jayasal Neco Industries, Siltara, Raipur (C.G.), TAXC 27 of 2018, involving duty amount of Rs.2,76,41,011/- (Rupees Two Crores Seventy Six Lakhs Forty Seven Thousand and Eleven Only) wherein appeal was filed by the department, the Respondent has filed application under Sabka Vishwas (Dispute Resolution Scheme), 2019 [ARN - LD1511190000714]. After examining it eligibility, the Sabka Vishwas (Legacy Dispute Resolution) Scheme Committee, has approved the application and the competent officer has issued the SVLDRS Form-4 i.e. 'Final Discharge Certificate."

3.

In view of the turn of events, permission is granted and the appeal is dismissed as withdrawn.

Sd/- Sd/- (P. R. Ramachandra Menon) (Sanjay Agrawal) Chief Justice Judge Anu