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TMI Blog2019 (12) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal is preferred but the assessee is applying under the aforesaid Scheme, 2019, it will mean to be covered by Clause 3(b) - Moreover, looking to Rule 3 of this Scheme, 2019, cut-off date of 30.06.2019 is not made applicable in all the four eventualities. The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules 3(a) and 3(c) - The cut-off date of 30.06.2019 is not applicable for the cases which are covered under Rules 3(b) 3(c). This cut-off date has been clarified in a Circular dated 25.09.2019 which is annexure P-1. The respondents are directed to follow scrupulously the Scheme, 2019 and the provisions of the relevant Act whenever any benefit is to be given for the Central Excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation shall be filed for each case. Explanation .- For the purpose of this rule, a case means - (a) a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30th day of June, 2019; or (b) an amount in arrears; or (c) an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or (d) a voluntary disclosure. (Emphasis supplied) 2. Counsel appearing for the petitioner submitted that in view of the aforesaid provision of the Scheme, 2019, which is brought into force w.e.f. 05.07.2019, the cut-off date is 30.06.2019 and four type of cases can be settled as mentioned in Rule 3 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses which are under appeal and where final hearing has taken place on or before 30th June, 2019 from the purview of the Scheme. Similar exclusion has been made applicable, mutatis mutandis, under Section 125(l)(c) to cases under adjudication. It is clarified that such cases, however, may still fall under the arrears category once the appellate or adjudication order, as the case may be, is passed and has attained finality or appeal period is over, and other requirements under the Scheme are fulfilled. (viii) Section 121 (c)(i) and (ii) define an amount in arrears as the amount of duty which is recoverable, inter, alia, on account of no appeal having been filed by the declarant against an order or order m appeal before the expiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublic interest litigation and hence as and when such type of assessees or any individual petitioner is approaching this Court, the case can be decided looking to the facts of the individual case. Suffice it to say that in this public interest litigation the Circular issued by the respondents dated 25.09.2019 (Annexure P-1) prima facie is not violative of the provisions of the Scheme, 2019 nor of the relevant Act. 9. We expect from the respondents that they shall follow scrupulously the Scheme, 2019 and the provisions of the relevant Act whenever any benefit is to be given for the Central Excise and for the Service Tax. As and when the individual case will come to the Court in detail, the provisions of the Scheme, 2019 and the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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