Custom, Excise & Service Tax Tribunal
Mohan Breweries And Distilleries ... vs Pondicherry on 6 November, 2024
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. III
Excise Appeal No. 42350 of 2017
(Arising out of Order-in-Appeal No. 177/2017(CXA-II) dated 24.03.2017 passed by
Commissioner of GST & CE (Appeals-II), 26/1, Mahatma Gandhi Road, Nungambakkam,
Chennai-600 034)
M/s. Mohan Breweries and Distilleries Ltd. ...Appellant
Near PIPDIC Industrial Estate,
Mettupalayam,
Puducherry-605 009.
Versus
Commissioner of GST and Central Excise ...Respondent
Puducherry Commissionerate, No.1, Goubert Avenue, Puducherry-605 001.
APPEARANCE:
None for the Appellant Ms. Anandalakshmi Ganeshram, Authorised Representative for the Respondent CORAM:
HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) HON'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) FINAL ORDER No. 41411/2024 DATE OF HEARING: 06.11.2024 DATE OF DECISION: 06.11.2024 Per: Mr. P. Dinesha The appellant has opted for the SVLDR Scheme and has thus claimed that it has discharged the tax as applicable under the Scheme. The Revenue appears to have accepted the same and as a consequence, they have issued 'Discharge Certificate' in Form-4. The Ld. Authorised Representative has submitted the said Form-4 which is taken on record.2
2. From a perusal of the documents placed on record, it is seen that Discharge Certificate in Form No. SVLDRS-4 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme ('SVLDR Scheme' for short), 2019 has been issued to the appellant. Accordingly, the present appeal is to be deemed as withdrawn in terms of Section 127(6) of the Finance Act, 2019 for availing the benefit of the SVLDR Scheme, 2019.
3. In view of the above, in terms of sub-section (6) of Section 127 of the Finance Act, 1994, the appeal is dismissed as deemed to be withdrawn.
(Order dictated and pronounced in open court) sd/- sd/-
(VASA SESHAGIRI RAO) (P. DINESHA) MEMBER (TECHNICAL) MEMBER (JUDICIAL) VL