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TMI Blog2024 (1) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- which was deposited by the petitioner pursuant to the order dated 01.08.2018 in W.P.No.19462 of 2016. Since the impugned order was issued by disregarding the above material facts and the provisions of the Scheme, the impugned order is unsustainable. The respondent is directed to issue a modified order in Form SVLDRS-3 specifying the sum payable by the petitioner as Rs. 95,988.40/- - impugned order set aside - petition allowed. - Honourable Mr.Justice Senthilkumar Ramamoorthy For the Petitioner : Mr.R.Anishkumar For the Respondent : Mr.K.Mohana Murali, SPC ORDER The petitioner challenges an order dated 29.02.2020 in respect of an application submitted by the petitioner under the Sabka Vishwas Legacy Dispute Reso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volving duty pending . The petitioner computed the concession under the Scheme by taking the amount of Rs. 4,86,628/-, which was determined in order in original dated 27.08.2015, as the amount payable. After reckoning 70% as the relief thereon, the petitioner had offered to pay a sum of Rs. 95,988.40/-. In response thereto, by the impugned order, the respondent adopted the sum of Rs. 28,26,192/- mentioned in the show cause notice dated 19.11.2008 as the amount due and worked out the 70% deduction thereon. The present writ petition challenges the said order. 3. Learned counsel for the petitioner invited my attention to the Scheme and pointed out that the amount due would be the amount payable as per the order in original and not as per th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount demanded under the show cause notice, i.e. the sum of Rs. 26,28,192/-, and applying the relief thereon. He also points out that the Scheme is no longer in operation and that, therefore, the petitioner should accept the impugned order or proceed with the pending proceedings on merits. 6. After the show cause notice was issued demanding a sum in excess of Rs. 26,00,000/-, the matter was carried through multiple tiers of the adjudicatory process. Eventually, after remand by the CESTAT, the order in original dated 27.08.2015 was issued. By this order, the recovery was confirmed only to the extent of Rs. 4,86,628/- as against the amount claimed under the show cause notice. This order was admittedly not challenged by the Tax Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the tax dues; 9. The above clause indicates clearly that the applicant under the Scheme would be entitled to waiver of 70% of the tax dues if the tax dues relate to a show cause notice or an appeal and the amount of duty is Rs. 50,00,000/- or less. In this case, the amount is undoubtedly below Rs. 50,00,000/-. Therefore, the petitioner has correctly computed the amount due and payable after also reckoning the sum of Rs. 50,000/- which was deposited by the petitioner pursuant to the order dated 01.08.2018 in W.P.No.19462 of 2016. Since the impugned order was issued by disregarding the above material facts and the provisions of the Scheme, the impugned order is unsustainable. 10. Consequently, the impugned order dated 29.02.2020 is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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