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TMI Blog2022 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... ently - HELD THAT:- Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes related to indirect taxes. The Appellant although applied under the said scheme but the same was withdrawn later on for the reasons best known to them. Admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f natural justice - appeal allowed by way of remand. - Excise Appeal No. 51743 of 2022 (SM) - FINAL ORDER: 50992/2022 - Dated:- 18-10-2022 - HON BLE SHRI AJAY SHARMA, MEMBER (JUDICIAL) Ms. Surabhi Sinha, Advocate for the appellant Mr. Gopi Raman, Authorised Representative for the respondent ORDER AJAY SHARMA: This appeal has been filed by the appellant challenging the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) to hear it afresh and decide the same on merits. 3. Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) was introduced by way of Finance (No. 2) Act, 2019 by the Central Government. The main objective of the scheme is to provide for the settlement of pending disputes related to indirect taxes. The Appellant although applied under the said scheme but the same was withdrawn later on for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant under sub-section (5) ibid as indicated in the statement issued by the designated committee therein whereas no such payment had been claimed by the Appellant before the learned Commissioner. 4. In view of the facts as stated in the preceding paragraphs, I have left with no other option but to set aside the impugned order without going into the merits and remanding the matter back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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