Page 68 - GSTL_27th August 2020_Vol 39_Part 4

394 GST LAW TIMES [ Vol. 39
ing petitioners - Accordingly, impugned order is set aside and matter is re-
manded to Committee for redetermination of amount in accordance with legal
provisions - Since last date for deposit of amount under scheme ibid is ending
today on 30-6-2020 and petitioner for time being is willing to deposit amount
quantified under impugned order to remain eligible for scheme, same is per-
mitted to be deposited within one week - However, in remand proceedings, if
amount due is quantified less than amount paid by petitioner, excess amount
paid shall be refunded within two weeks of such fresh quantification - Sec-
tions 123 and 124 of Finance (No. 2) Act, 2019 - Article 226 of Constitution of
India. [paras 7, 8, 9, 10]
Petition disposed of
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Clarification dated 25-9-2019 ................................................................................................ [Para 5]
REPRESENTED BY : Shri Prasannan Namboodri, for the Petitioner.
S/Shri Pradeep S. Jetly, Senior Counsel with Jitendra
B. Mishra and Abhay Patki, Addl. GP, for the
Respondent.
[Order]. - P.C. : Rule. Rule made returnable forthwith. Heard finally by
consent of the parties.
2. This petition has been filed by the petitioner under Articles 226 and
227 of the Constitution of India to challenge the validity and legality of the rejec-
tion of the petitioner’s Sabka Vishwas (Legacy Dispute Resolution) Form No.
SVLDRS-3, dated 18-11-2019 in respect of central excise duty payable by the peti-
tioner.
3. Briefly, the relevant facts are as under :-
(a) The petitioner is a manufacturing unit which manufactures pressure
vessels viz. Road Tankers and Storage Tanks falling under Tariff
Item 7309 00 90 of the First Schedule to the Central Excise Tariff Act,
1985. An intelligence was received by the officers of the headquar-
ters of Anti-Evasion, Thane-I Commissionerate that the petitioner
company was clearing Pressure Vessels/Tanks viz. Road Tankers
and Storage Tanks for highly inflammable gases such as LPG, Pro-
pane, Ammonia etc. without payment of central excise duty under
the guise of job work of fabrication on payment of service tax and
simultaneously availing credit of central excise duty paid on the in-
puts which were supplied free of cost to the petitioner by their cli-
ents for fabrication of their tanks.
(b) On 24-11-2015, the petitioner’s factory was raided and investigation
was carried out resulting in issuance of Show-Cause-cum-Demand
notice dated 4-10-2017 to the petitioner calling upon the petitioner
to deposit an amount of Rs. 1,66,26,967.00 as worked out and recov-
erable from the petitioner under the provisions of Section 11A(4) of
the Central Excise Act, 1944.
(c) The petitioner filed application dated 20-7-2018 before the Settle-
ment Commission, which was rejected by order dated 7-8-2018 and
liberty was granted to the petitioner to approach the Settlement
Commission after compliance of the conditions under Section 32E of
the Act.
GST LAW TIMES  27th August 2020  68