9911796707
TMI Blog2024 (2) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... vant time, an appeal was pending before the Commissioner of Appeal, CGST Central Excise, Siliguri (Appeal), Commissionerate. On receipt of the said form SVLDRS 4, the Commissioner of Appeals by order dated 11th November, 2020 has disposed of the appeal as deemed to have been withdrawn in accordance with the provisions of Section 127 (6) of the Finance (No. 2) Act, 2019 - it is factually not in dispute that the main applicant viz., M/s. Shakambhari Ispat Power Limited had applied under the scheme and the said application has been accepted and SVLDRS- 4 had been issued by the designated committee on 12th August, 2020. The reason for rejection of the application of the appellant cannot be sustained - Petition allowed. - HON BLE MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the scheme. 6. According to the appellant, this information was made known through the portal on 4th November, 2020. This rejection of the application under the scheme was put to challenge in a writ petition and the learned writ court has directed the appellant to approach the Board by way of a representation. 7. To be noted that in terms of the instruction issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs in Instruction No. 01/2021-CX dated 17th March, 2021, it has been clarified that henceforth all references for grant of approval of manual processing of declarations need not be made to the Board and such cases can be processed manually by the concerned design ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed and the order passed in the writ petition is set aside and consequently, the writ petition is allowed and the rejection of the appellant s application under the scheme is set aside and the matter stands remanded to the designated committee to take a fresh decision on the said application as the designated committee has been empowered by the Board to do so in terms of the instruction dated 17th March, 2021. 13. The above direction be complied with by the designated committee as expeditiously as possible preferably within a period of four weeks from the date on which the server copy of this order is received by the committee. 14. No costs. 15. Urgent photostat certified copy of this order, if applied for, be furnished to the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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