2020 (10) TMI 204 - HC - Central Excise

Permission for withdrawal of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - It is stated that though the application has been accepted by the respondents and all the dues have been paid by the appellant, appropriate order has not been passed on the application only on the ground of pendency of the present appeal. HELD THAT - The appeal is allowed to be withdrawn - However, there shall be no order as to cost. Refund as per Rules.

Summary

Issues:
- Appeal challenging CESTAT order under Central Excise Act, 1944
- Applicability of Sabka Vishwas Scheme, 2019
- Condition of unconditional withdrawal of pending appeals
- Acceptance of application under the Scheme
- Pending order due to appeal's pendency
- Request for withdrawal of appeal

Analysis:
The judgment pertains to an appeal filed under section 35G of the Central Excise Act, 1944, challenging a Customs, Excise and Service Tax Appellate Tribunal (CESTAT) order dated 07.02.2013. The appellant sought to avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 introduced by the Central Government. However, a condition for availing benefits under the Scheme required the unconditional withdrawal of any pending appeal before the High Court or the Supreme Court. The appellant had already filed an application under the Scheme, which was accepted by the respondents, and all dues were paid. Yet, an appropriate order was not passed on the application due to the pendency of the present appeal.

In light of the circumstances, the appellant requested the withdrawal of the appeal. The High Court, after considering the matter, allowed the appeal to be withdrawn with no order as to costs. The judgment emphasized that a refund would be made as per the rules. It was further stated that the order would be digitally signed by the Private Secretary of the Court, and all concerned parties should act upon the production of a digitally signed copy of the order via fax or email.

This judgment highlights the significance of complying with the conditions of schemes introduced by the government for dispute resolution, such as the Sabka Vishwas Scheme, to facilitate the resolution of pending appeals and promote efficient tax administration. The Court's decision to allow the withdrawal of the appeal showcases a practical approach to resolving disputes and ensuring timely resolution of tax matters in line with legal provisions and governmental schemes.