2020 (11) TMI 539 - AT - Central Excise

Application for withdrawal of appeal - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - Registry is directed to list the appeal for regular hearing on 28.10.2020. The Misc. Application for withdrawal of appeal is dismissed as infructuous.

Summary

Issues:
1. Withdrawal of appeal under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

Analysis:
The appellant filed an appeal on 24.09.2019 and later submitted a Misc. Application on 29.06.2020 seeking withdrawal of the appeal under the Sabka Vishwas Scheme. However, a written communication dated 20.10.2020 revealed that the appellant's application for withdrawal was not eligible under the scheme as their matters were not prior to June 2019. Consequently, the appellant requested to withdraw the application for withdrawal of the appeal, and the appeal was listed for regular hearing on 28.10.2020. The Tribunal dismissed the Misc. Application for withdrawal of appeal as infructuous based on the written communication received.

2. Regular hearing of the appeal.
The Tribunal, upon considering the written communication from the appellant's counsel, directed the Registry to list the appeal for regular hearing on 28.10.2020. The appeal was set for regular hearing, and the Misc. Application for withdrawal of appeal was dismissed as infructuous. This decision was made to ensure that the appellant's appeal could proceed for a regular hearing as a matter of course.