9911796707
TMI Blog2024 (5) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ENCY, 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] has held that ' the benefit of the Scheme cannot be denied to the appellants just because they did not file the declaration under SVLDR Scheme.' There are no reason not to follow the aforesaid precedent of this Tribunal. Consequently, the appeal filed by the appellant deserves to be allowed and accordingly the same is allowed. - HON'BLE DR. D. M. MISRA , MEMBER ( JUDICIAL ) Mr. Chandrasekhar C. V. , Assistant Manager , Company Representative for the Appellant Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed of under SVLDRS, 2019, the present appeal be also disposed/allowed on the same line. In support, he has referred to the judgment of this Tribunal in the case of JPFL Films Private Limited others Vs. CCE, Ludhiana [2023(12) TMI 304 -CESTAT CHANDIGARH], which has been followed subsequently in the case of Ekam International Vs. CCE, Ludhiana [2024(1) TMI 771 CESTAT CHANDIGARH]. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner(Appeals). 5. Heard both sides and perused the records. 6. The short issue for determination in the present case is whether after acceptance of application of the main applicant under SVLDRS, 2019 regarding the duty liability and penalty imposed, the personal penalty imposed on other no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 which reads as follows : 124. Relief available under Scheme. - (1) Subject to the conditions specified in sub-section (2), the relief available to a declarant under this Scheme shall be calculated as follows: - (a) where the tax dues are relatable to a show cause notice or one or more appeals arising out of such notice which is pending as on the 30th day of June, 2019, and if the amount of duty is, - (i) rupees fifty lakhs or less, then, seventy per cent. of the tax dues; (ii) more than rupees fifty lakhs, then, fifty per cent. of the tax dues; (b) where the tax dues are relatable to a show cause notice for late fee or penalty only, and the amount of duty in the said notice has been paid or is nil, then, the entire amount of late fee or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants was also similar. 11. ... 12. In view of the above, we find that the benefit of the Scheme cannot be denied to the appellants just because they did not file the declaration under SVLDR Scheme. Moreover, as for the submissions of the appellants and our discussion as above, the impugned order cannot be sustained on merits also as far as the imposition of penalty, on the appellants herein, is concerned. Therefore, all the appeals are allowed. 7. The aforesaid order has been subsequently followed by other Benches of this Tribunal. I do not find any reason not to follow the aforesaid precedent of this Tribunal. Consequently, the appeal filed by the appellant deserves to be allowed and accordingly the same is allowed. ( Order pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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