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Central Excise - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Denial of the benefit of the Sabka Vishwas Legacy Dispute ...

Case Laws     Central Excise

January 12, 2023

Denial of the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019 (SVLDR Scheme) - there is no question of the Petitioner’s product being outside the purview of the SVLDR Scheme read with the Fourth Schedule to the CE Act. The Court, therefore, rejects the plea of the Department that the Petitioner would be ineligible for the benefit of the SVLDR Scheme. - HC

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