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TMI Blog2024 (7) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... the order creating a demand - arrears of tax on self-assessment under the provisions of the Central Excise Act, 1944 - period between February, 2015 and June, 2017 - HELD THAT:- It appears that the petitioner is a Manufacturing Company, which has accumulated loss and was unable to discharge the tax liability under the old regime. The attempt of the petitioner to discharge part of the liability on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1944, for the period between February, 2015 and June, 2017. 2 . The demand itself is based on the self-assessment made by the petitioner under Rule 6 of the Central Excise Rules, 2002 read with the Central Excise Act, 1944. Earlier, the petitioner appears to have approached the designated authority under the Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 as announced by the Central Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1,46,79,069 Rs. 25,00,000] is due and payable by the petitioner as against the amount that has been demanded from the petitioner by invoking the powers under Section 142(8) of CGST Act, 2017 read with Rule 142(A)(1) of the CGST Rules, 2017. 4 . It appears that the petitioner is a Manufacturing Company, which has accumulated loss and was unable to discharge the tax liability under the old regime. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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