9911796707
TMI Blog2024 (1) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... LTD., KAVITA INTERNATIONAL AGENCY, KULDEEP SINGH, DP SINGH, R KNITFAB, PERFECT DESIGNER, VK KALRA, RELIANCE INDUSTRIES LIMITED, KANPUR WOOL INDUSTRIES, SWASTIK TRADING CO., APEX CORPORATION AND MANSA TRADERS VERSUS COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [ 2023 (12) TMI 304 - CESTAT CHANDIGARH] where it was held that the benefit of the Scheme cannot be denied to the appellants just because they did not file the declaration under SVLDR Scheme. The appeal is allowed. - HON BLE Mr. S. S. GARG, MEMBER (JUDICIAL) And HON BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) None for the Appellant Shri Ravinder Jangu, Authorised Representative for the Respondent ORDER Per : P. ANJANI KUMAR M/s Ekam International, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the case. The case of the Department is that the appellants have not made the declaration as required under the SVLDR Scheme; Department relies on Section 125 of the Finance Act, 2019 and Rule 3 of the Rules made under the Scheme and submits that declaration is to be submitted casewise and therefore, each of the appellants require to file a declaration and therefore, there is no automatic immunity to the co-noticees when the main noticee settles the duty and penalty under the Scheme. 8. Rule 3 of the Rules made under the Scheme is as follows : 3. Form of declaration under section 125. - (1) The declaration under section 125 shall be made electronically at https://cbic-gst.gov.in in Form SVLDRS-1 by the declarant, on or befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Now the question arises as to whether the immunity or relief is automatic or is consequent upon the declaration required to be filed by the assessees. The statutory provisions indicate that the appellants are eligible for relief for the entire amount of penalty or late fee. The relief is not subject to the satisfaction of the committee constituted for operationalization of the Scheme as in the case of settlement of duty. Had the appellants filed declarations, the said committee had no role but to give relief as contained in Section 124. Thus, we find that the filing of declaration, more so, in the instant case, where only penalty is involved, remains a procedural issue or a formality. Tribunal and High Courts have been consistently holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
