The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) observed that the benefit of the Sabka Vishwas Legacy Dispute Resolution Scheme (SVLDR) scheme cannot be denied just because of non-filing of declaration. M/s JPFL Films Private Limited, the appellants challenged the impugned order No.09/LDH/2011 dated 31.03.2011 and claimed to have been communicated…
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