SOBHA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) A short point is involved in the present writ petition, which is directed against an order dated 21st February, 2020 passed by the Designated Committee/Respondent No. 2, rejecting the Petitioner's declaration in form SVLDRS 1 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ('Scheme') on the ground that only one declaration has been filed by the Petitioner, whereas Rule 3 (2) of the Sabka Viswas (Legacy Dispute Resolution) Rules, 2019 ('Rules') requires "a separate declaration to be filed for each case".

(2.) The brief facts for the purpose of the present writ petition are that four Show Cause Notices ('SCNs') were issued to the Petitioner covering a period from July, 2013 to December, 2015, which SCNs taken together demanded a duty amount of Rs. 66,70,553/- from the Petitioner. By a consolidated order dated 17th March, 2016 of the Additional Commissioner, Central Excise, the demands were confirmed.

(3.) Aggrieved by the aforesaid order dated 17th March, 2016, the Petitioner filed an appeal before the Commissioner of Central Excise, who by an order dated 10th January 2017, upheld the demand of duty.