Custom, Excise & Service Tax Tribunal
Aims Industries Ltd vs Daman on 10 March, 2021
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Service Tax Appeal No.11829 of 2014
(Arising out of OIA-DMN-EXCUS-000-APP-309-13-14 dated 12/02/2014 passed
Commissioner of Central Excise, Customs and Service Tax-DAMAN
Aims Industries Ltd ......Appellant
Survey No. 57/3, 12&13, Daman Kunta Road,
Opp. Bhenslore Distillery, Nr, Excise Check Post,
Daman, U T Of Dadra & Nagar Haveli
Versus
C.C.E. & S.T.-Daman .........Respondent
3rd Floor...Adarsh Dham Building, Vapi-Daman Road, Vapi Opp.Vapi Town Police Station, Vapi, Gujarat 396191 APPEARANCE:
None Appeared for the Appellant Sh. Sanjiv Kinker , Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 11236 /2021 DATE OF HEARING/ DECISION : 10.03.2021 RAMESH NAIR The concerned Commissionerate of Central Goods and Service Tax submitted a list of cases including the present case which have been settled under Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 and discharge certificate has been issued.
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Vishwas (Legacy Dispute Resolution) Scheme, 2019 the appeal lying pending in this tribunal shall be deemed to have been withdrawn in terms of section 127(6) of Chapter V of Finance (No.2) Act, 2019.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 Accordingly, the appeal is disposed of as withdrawn.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) Vinit