9911796707
TMI Blog2024 (1) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... duties under section 11A of Central Excise Act, 1944 none of the individual appellant herein would have been eligible to be declarant; the scheme itself does not acknowledge the existence of such appellant even though the scheme is intended to erase the detriment of penalty in each and every case. It is on record that the principal-noticee has been accorded the prescribed relief including erasure of penalties arising therefrom. Even though the appellants herein could not, at the time of existence of the scheme have derived the benefits from the coverage by the scheme, the intent and purpose of the scheme being collection of the duty or some percentage thereof, and forgoing interest, fine and penalty, the disposal of the application of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004. 2. The appeals filed thereafter by the appellants herein, as well as M/s JSW Ispat Steel Ltd, were pending when framework for relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was incorporated in chapter V of Finance Act, 2019. M/s JSW Ispat Steel Ltd preferred application under the scheme and their appeal was, in accordance with law, deemed as withdrawn. The three individual-appellant are now before us with the plea that the proceedings against them do thereby, stand concluded. 3. Learned Chartered Accountant appearing for the appellants submitted that the Tribunal has, in several decisions, held that, with the termination of proceedings against the principal-noticee, the detriments against others would not survive. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclarant subject to there being no demand of tax pending in the impugned proceedings. 6. Therefore, to the extent that the impugned order upheld recovery of duties under section 11A of Central Excise Act, 1944 none of the individual appellant herein would have been eligible to be declarant; the scheme itself does not acknowledge the existence of such appellant even though the scheme is intended to erase the detriment of penalty in each and every case. It is on record that the principal-noticee has been accorded the prescribed relief including erasure of penalties arising therefrom. Even though the appellants herein could not, at the time of existence of the scheme have derived the benefits from the coverage by the scheme, the intent and pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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