JAY SHREE INDUSTRIES Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Shri Vijay Kumar along with Shri Awadhesh Kumar Mishra, learned counsel for the petitioner and Shri Ramesh Chandra Shukla, learned counsel for the revenue.

(2.) Present petition has been filed to quash the order dated 17.11.2020 issued by the Designated Committee, SVLDR Scheme, 2019/Commissioner Central Tax, Central Goods & Services Commissionerate, Ghaziabad. By that order, the said authority has refused to issue the Discharge Certificate in electronic form, in terms of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (hereinafter referred to as the 'Scheme') for reason of outstanding demand of Rs. 30 lakh against the petitioner, towards redemption fine, for the same transaction and tax period for which the Discharge Certificate has been sought, upon payment of fee computed in terms of section 124 of the Scheme.

(3.) Briefly, the petitioner is a partnership concern against which an Order-in Original No. 2/A/Ayukt/M-/97 dated 14.08.1997 had been passed creating duty demand of Rs. 1,05,99,382/- together with penalty Rs. 60 lac under the Central Excise Act, 1944. Also, by that order, redemption fine Rs. 30 lac had been determined against the petitioner, in lieu of confiscation of goods under that Act.