The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) acknowledges pre-deposit on appeal against the rejection of under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 ( SVLDRS ) application after payment of all dues.
Shri Raghavendra Hanjer, Advocate appeared for the Appellant and Shri P. Saravana Perumal appeared for the Respondent.
It was observed that they have filed the necessary application under Sabka Vishwas (Legacy dispute) Resolution) Scheme, 2019 ( SVLDRS ) before the concerned authority and since the appeal before this Tribunal was dismissed for non-payment of the pre-deposit amount under Section 35F of Central Excise Act, 1944, the authority could not proceed with the SVLDRS application further.
section 35F of the Excise Act, as it stood before 06.08.2014, provides for payment of interest only if the pre-deposit amount is not refunded within a period of three months from the date of communication of the order to adjudicating authority.
A two-member bench comprising of Dr D M Misra, Member (Judicial) Mrs R Bhagya Devi, member (technical) viewed that the appellant pre-deposited the amount and got the appeal restored before this Tribunal and accordingly, informed the Department vide email dated 12.8.2020.
The bench viewed that since the assessee has paid the entire outstanding dues as per the said Scheme but due to some technical glitch Form-4 could not be issued to them but a letter dated 27.8.2020 was issued by the Department acknowledging the deposit of the tax dues and their eligibility to the said Scheme. The same position was reiterated in their letter dated 20.02.2023.
The appellant had deposited the entire outstanding requisite dues under the said Scheme but due to some technical glitch, Form 4 could not be issued. The Tribunal dismissed the appeal since the appellant has complied with all the conditions of the SVLDRS Scheme and reiterates the letter issued by the department dated 27.08.2020 and 20.02.2023.
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