2019 (12) TMI 1164 - AT - Central Excise

Permission for withdrawal of appeal - Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - Taking note of the fact that the appellant has filed declaration under the said scheme, the appeal is dismissed as withdrawn with liberty for the appellant to approach the Tribunal to restore the appeal in case discharge certificate is not issue for the dispute pertaining to this appeal. Appeal dismissed as withdrawn.

Summary

Issues:
Appeal under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Analysis:
The judgment by the Appellate Tribunal CESTAT CHENNAI, delivered by Hon'ble Ms. Sulekha Beevi C.S., Member (Judicial) and Hon'ble Shri P. Venkata Subba Rao, Member (Technical), pertained to an appeal filed under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The appellant's counsel informed the Tribunal that the appellant had submitted a declaration under the said scheme. It was highlighted that as per the provisions of the scheme, upon filing such a declaration, it is considered that the appeal stands withdrawn. Consequently, considering the appellant's action of filing a declaration under the Sabka Vishwas Scheme, the Tribunal dismissed the appeal as withdrawn. However, the Tribunal granted the appellant the liberty to approach the Tribunal again if a discharge certificate is not issued for the dispute related to the appeal. This liberty was provided for the appellant to seek restoration of the appeal if necessary. The final order of the Tribunal stated that the appeal was dismissed as withdrawn, with the mentioned liberty for the appellant to seek restoration if the discharge certificate is not issued for the relevant dispute. The judgment was dictated and pronounced in an open court setting.