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2019 (12) TMI 473 - HC - Central ExcisePermission for withdrawal of appeal - imposition of penalty - Sabka Vishwas (Legacy Dispute Resolution)Scheme, 2019 - HELD THAT - Learned counsel for the respondents accepts notice and states that he has no objection if the application is allowed, appeal is dismissed as withdrawn with the leave of the Court to enable the appellant to approach the authorities concerned to avail the relief available to appellant Company under the aforesaid Scheme dated 21.8.2019. Appeal dismissed as withdrawn.
Issues:
1. Imposition of penalties under Sections 76 and 78 of the Central Excise Act, 1944. 2. Contravention of Section 80 of the Act in the context of penalty imposition. Analysis: The judgment concerns an appeal by a partnership company engaged in providing bus services, challenging the penalties imposed by the Revenue under Sections 70, 73, 76, 77, and 78 of the Finance Act, 1994. The appeal raised substantial questions of law regarding the legality of penalties imposed under Sections 76 and 78 of the Central Excise Act, 1944, and whether the impugned orders contravened Section 80 of the Act. Subsequently, an application was filed by the appellant under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019', launched by the Central Government for resolving pending disputes under indirect tax enactments. The appellant sought withdrawal of the appeal as a condition precedent to become eligible to make a declaration under the Scheme and avail relief. The application was supported by an affidavit from one of the partners of the appellant Company. The Court considered the application and noted that the respondents had no objection to allowing the application. Consequently, the Court allowed the application, and the appeal was dismissed as withdrawn with the leave of the Court. The appellant was granted liberty to approach the authorities concerned to avail the relief under the 'Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019', as per Central Government Notification No. 04/2019 Central Excise-NT dated 21.8.2019. This decision effectively resolved the issues raised in the appeal, providing the appellant with the opportunity to seek relief under the Scheme and settle the dispute with the Revenue.
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