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TMI Blog2022 (12) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... n general is attributed to the conduct of the present Appellant. This being the allegations and having regard to the fact that the present Appellant s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 having been given a lawful consideration, he would have paid nil penalty in view of the relief available to him under Section 124(i)(b) of the Sabka Vishwas (Legacy D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... va, Member (Technical) And Hon ble Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : Shri Archit Agarwal, Chartered Accountant. For the Respondent : Shri Amrendra Kumar Jha, Dy. Commissioner Authorised Representative. ORDER PER: DR. SUVENDU KUMAR PATI We have heard both the parties and perused the case record. 2. As has been noticed, main Appellant M/s. Ka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 upon payment of the required money no further penalty can be imposed on the Appellant but to the application filed by the present Appellant, Respondent-Department has issued Form No. SVLDRS-3 asking for payment of redemption fine which it had inadvently missed out to impose on the main Appellant before settlement of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the allegations and having regard to the fact that the present Appellant s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 having been given a lawful consideration, he would have paid nil penalty in view of the relief available to him under Section 124(i)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019, we are of the considered view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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