2021 (4) TMI 1342 - AT - Central Excise

Maintainability of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 opted on the issue - HELD THAT - The appellant has opted under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and to that effect, has also obtained the SVLDRS-4 Certificate. Since the issue has already been settled under the said scheme, the appeal is accordingly dismissed as deemed withdrawal. Appeal dismissed.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal as deemed withdrawal because the appellant opted for the Sabka Vishwas Scheme 2019 and obtained the SVLDRS-4 Certificate.