Custom, Excise & Service Tax Tribunal
Roca Bathroom Products P Ltd vs Commissioner Of Gst&Amp;Cce(Chennai ... on 29 November, 2019
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 40064 of 2018
(Arising out of Order-in-Appeal No. 38/2017 SLM-CEX dated 14.09.2017 passed by
the Commissioner of G.S.T. and Central Excise (Appeals), Coimbatore, Circuit Office
@Salem Commissionerate, No.1, Foulke's Compound, Anai Road, Salem - 636 001)
M/s. Roca Bathroom Products (P) Limited, : Appellant
R-11, SIPCOT Industrial Growth Centre,
Perundurai, Erode - 638 052
VERSUS
The Commissioner of G.S.T. and Central Excise, : Respondent
Salem Commissionerate, No. 1, Foulke's Compound, Anai Road, Salem - 636 001 WITH Excise Appeal No. 40694 of 2018 (Arising out of Order-in-Appeal No. 426/2017 (CTA-II) dated 29.12.2017 passed by the Commissioner of G.S.T. and Central Excise (Appeals-II), Newry Towers, 2054/1, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040) M/s. Roca Bathroom Products (P) Limited, : Appellant L-5, Phase II, Mambakkam Village, Sriperumbudur, Chennai - 602 105 VERSUS The Commissioner of G.S.T. and Central Excise, : Respondent Chennai Outer Commissionerate, Newry Towers, No. 2054/1, II Avenue, 12th Main Road, Anna Nagar, Chennai - 600 040 APPEARANCE:
Shri. M.N. Bharathi, Advocate for the Appellant Ms. T. Usha Devi, Authorized Representative (A.R.) for the Respondent CORAM:
HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) FINAL ORDER NOs. 41594-41595 / 2019 DATE OF HEARING:29.11.2019 DATE OF DECISION: 29.11.2019 2 Shri. M.N. Bharathi, Ld. Advocate appearing for the assessee-appellants, submits that the appellants have filed Acknowledgement/Declaration(s) under the Sabka Vishwas (Legacy Dispute Resolution) Scheme ('SVLDR Scheme' for short), 2019. He also submitted that once applications are filed for availing the benefit of the SVLDR Scheme, the present appeals are to be deemed as withdrawn in terms of Section 127 (6) of the Finance Act, 2019.
2. The Acknowledgement/Declaration(s) filed by the appellants under the SVLDR Scheme, 2019 are taken on record.
3. In the light of the above, the appeals are dismissed as withdrawn with the liberty, however, to the appellants to approach this forum in case its Declarations under the SVLDR Scheme are rejected for any reason.
(Operative part of the order was pronounced in open court) Sd/-
(P. DINESHA) MEMBER (JUDICIAL) Sdd