FASHION DEZIRE Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Shri Nishant Mishra, learned counsel for the petitioners and Shri Ramesh Chandra Shukla, learned counsel for the Revenue. Shri Shukla has placed on record the written instructions received by him. The same has been marked as ''X' and retained on record.

(2.) Present petition has been filed to challenge the estimate furnished to the petitioners on the Form SVLDRS-2 dtd. 4/12/2019, under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as 'the Scheme'), to the extent, the Estimate Amount Payable ('EAP' in short) has been determined at Rs.70,11,055.50 against total disputed ''tax dues' taken at Rs.1,40,22,111.00. According to the petitioners, the net EAP amount should have been computed at Rs.15,37,816.00 against the total disputed ''tax dues' Rs.80,75,626.00 only, after adjusting the amount of Rs.25,00,000.00 pre-deposited by the petitioners to maintain their appeals, filed earlier. A further consequential mandamus has been sought, effectively to issue the final SVLDRS-3, etc. Last, challenge has been raised to the adjudication order dtd. 30/12/2019 passed, pending the proceedings under the Scheme.

(3.) Undisputedly, the petitioners were earlier issued a Show Cause Notice dtd. 5/6/2015 proposing a demand of central excise duty, Rs.1,40,22,111.00, under the Central Excise Act, 1944 (hereinafter referred to as 'the Act'). That proceeding culminated in the Order-in-Original dtd. 26/9/2016. Thereby, the central excise duty demand was confirmed at Rs.80,75,626.00 only. Thus, the central excise demand, Rs.59,46,648.00, as proposed by the Show Cause Notice dtd. 5/6/2015 was not confirmed by the Adjudicating Authority under the Act. Against the order dtd. 26/9/2016, the two petitioners filed their individual appeals before the Customs, Excise and Service Tax Appellate Tribunal (in short 'CESTAT'). Those two appeals came to be allowed vide order dtd. 15/5/2019. The order dtd. 26/9/2016 was set aside and the adjudication proceedings remitted to the Adjudicating Authority. That order attained finality and the adjudication proceedings became pending (in remand).