9911796707
TMI Blog2023 (7) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... be correct. No doubt that the Petitioner s product (Process Oil) falls under the Fourth Schedule to the CE Act but as far as the rate of duty is concerned, what is indicated is, excise duty is not leviable at all - Therefore, there is no question of the Petitioner s product being outside the purview of the SVLDR Scheme read with the Fourth Schedule to the CE Act. The Court, therefore, rejects the plea of the Department that the Petitioner would be ineligible for the benefit of the SVLDR Scheme. The Court quashes the order dated 26th December, 2019 and other similar orders issued by the Department (all of which have been assailed by the Petitioner in the writ petitions) rejecting the SVLDR applications of the Petitioner since they are ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under Chapter subheading 2706 0010, (ix) Process Oil falling under Chapter subheading 2710 1990, (x) Coal Tar Sludge falling under Chapter subheading 2706 0010, (xi) Crude Napthalene falling under Chapter sub-section 2707 4000, (xii) Pressed Napthalene falling under Chapter sub-heading 2707 4000, amongst others under the First Schedule of the CET Act, as it existed prior to 1st July, 2017 i.e., till the date of introduction of GST regime. 3. The Petitioner then got registered under the GST Act and obtained a GST Registration number. After the coming into force of the GST regime, there have been amendments to the Central Excise Act, 1944 (CE Act), Customs Act, 1962, the Finance Act and the Central Sales Tax Act. As far as the CE Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As regards certain other entries, the rate of duty is specified as .. . As far as the Petitioner is concerned, its product, i.e., Process Oil admittedly falls under Chapter subheading 2710 1990 and in terms of the additional notes, excise duty on such goods is not leviable . 7. After the introduction of the SVLDR Scheme in 2019 incorporated in the Finance Act, 2019 under Chapter V, 1st September, 2019 was appointed as the date of the commencement of the Scheme. Under Section 125(1) of the Scheme, all persons shall be eligible to make a declaration thereunder except the following: (a) to (g) .. (h) Persons seeking to make declarations with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough to cover all kinds of pending disputes, including call book cases, except for a few categories. The exclusions are firstly, cases in respect of goods that are still subject to levy of Central Excise such as specified petroleum products and tobacco i.e., goods falling in the Fourth Schedule to the Central Excise Act, 1944. 9. Therefore, when we speak of excisable goods it only refers to goods that are subject to levy of some duty of central excise. 10. A Press release issued on 22nd August, 2019 explained that the amnesty component of the SVLDR Scheme offers an opportunity to the taxpayers to pay the outstanding tax and be free of any other consequence under the law. There is also a complete amnesty from prosecution. 11. E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 26th December, 2019 and other similar orders issued by the Department (all of which have been assailed by the Petitioner in the writ petitions) rejecting the SVLDR applications of the Petitioner since they are based on an erroneous interpretation of not only the SVLDR Scheme but also Section 125(1)(h) of the Finance Act. 15. A direction is issued to the Department to process the Petitioner s applications for amnesty under the SVLDR Scheme and after hearing the Petitioner on a date to be informed to the Petitioner at least one week in advance and to pass a reasoned order on the Petitioner s applications under the said SVLDR Scheme within a period of four weeks thereafter and, in any event, on or before 17th April, 2023 with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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