Allahabad High Court
M/S Flex Industries Ltd. Noida vs Commissioner Of Central Excise Noida on 27 February, 2020
Author: Biswanath Somadder
Bench: Biswanath Somadder, Yogendra Kumar Srivastava
HIGH COURT OF JUDICATURE AT ALLAHABAD Court No. - 7 In Re.: Civil Misc. Withdrawal Application No. 2 of 2020 Case :- CENTRAL EXCISE APPEAL No. -329 of 2005 Appellant :- M/s Flex Industries Ltd., A-2, Sector 60, Noida Respondent :- Commissioner Of Central Excise, Noida Counsel for Appellant :- A.P. Mathur Counsel for Respondent :- Prateek Chandra Hon'ble Biswanath Somadder,J.
Hon'ble Dr. Yogendra Kumar Srivastava,J.
This is an application taken out by the appellant - M/s Flex Industries Ltd., A-2, Sector 60, Noida, in respect of a pending appeal being, Central Excise Appeal No. 329 of 2005.
Essentially, the appellant is seeking withdrawal of the appeal in order to claim relief under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
During course of hearing of the matter, our attention has been drawn to the Finance (No.2) Act, 2019, particularly, Chapter V thereof. This Chapter deals with Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Section 127 (7) of the Finance (No.2) Act, 2019 is relevant in the facts of the instant case and is required to be reproduced hereinbelow:-
"(7) Where the declarant has filed a writ petition or appeal or reference before any High Court or the Supreme Court against any order in respect of the tax dues, the declarant shall file an application before such High Court or the Supreme Court for withdrawing such writ petition, appeal or reference and after withdrawal of such writ petition, appeal or reference with the leave of the Court, he shall furnish proof of such withdrawal to the designated committee, in such manner as may be prescribed, along with the proof of payment referred to in sub-section (5)."
Taking note of the above provisions of law and considering the facts and circumstances of the instant case, we grant leave to the appellant to withdraw the writ petition.
The application, being Civil Misc. Withdrawal Application No.2 of 2020, stands allowed accordingly.
Order Date :- 27.2.2020 Deepak (Biswanath Somadder,J.) (Dr. Y.K. Srivastava,J.)