Custom, Excise & Service Tax Tribunal
Y K Enterprise vs Rajkot on 28 January, 2021
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Service Tax Appeal No.11923 of 2018
(Arising out OIA-RAJ-EXCUS-000-APP-024-2018-19 dated 18/04/2018 passed by
Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-RAJKOT)
Y K Enterprise .........Appellant
103, Snehdeep Apartment, Near Digjam Circle. Khodiyar Colony,
Airport Road, Jamnagar, Gujarat
VERSUS
C.C.E. & S.T.-Rajkot .........Respondent
Central Excise Bhavan, Race Course Ring Road...Income Tax Office, Rajkot, Gujarat-360001 APPEARANCE:
None appeared for the Appellant Shri Dharmendra Kanjani, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 10086 /2021 DATE OF HEARING: 28.01.2021 DATE OF DECISION:28.01.2021 RAMESH NAIR In respect of this appeal the concerned Commissionerate of Central Goods and Service Tax filed a letter F. No. V/2/RRA/Misc/E-HEARING/2020- 21 dated 19.01.2021 whereby, it was submitted to this tribunal that the case of this appeal has been settled under "Sabka Vishwas" (Legacy Dispute Resolution) Scheme, 2019, and SVLDR Certificate in form 4 has been issued, accordingly, appeal is deemed as withdrawn by the respective appellant in terms of section 127(6) of chapter V of the Finance (No.2) Act,2019.
2. Considering this position, we find that since the case has been settled under "Sabka Vishwas" (Legacy Dispute Resolution) Scheme 2019, the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act, 2019.
3. Accordingly, the appeal is disposed of as withdrawn.
(Dictated & Pronounced in the open court) (RAMESH NAIR) MEMBER (JUDICIAL) (RAJU) MEMBER (TECHNICAL) Neha