Custom, Excise & Service Tax Tribunal
Surendra Minerals &Amp; Chemical ... vs Ranchi Commissionerate on 6 December, 2019
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
KOLKATA
REGIONAL BENCH - COURT NO.2
Service Tax Miscellaneous Application (COD) No.76971 of 2018
and
Service Tax Appeal No.78308 of 2018
(Arising out of Order-in-Appeal No.194/RAN/2018 dated 26.04.2018 passed by
Commr. (Appeals) of CGST & Excise, Ranchi)
M/s Surendra Minerals & Chemical Industries
C/o Surendra Metachem (P) Ltd., 10/1E, Mercantile Buildings,
9/12 Lal Bazar Street, Block E, 1st Floor, Kolkata-700001
Appellant
VERSUS
CGST & Excise, Ranchi
2nd & 3rd Floor, Grand Emerald, Ashok Nagar, Kadru-Argora Main Road,
Ranchi-834002
Respondent
APPERANCE :
None for the Appellant Shri T.Mondal, Authorized Representative for the Respondent CORAM:
HON'BLE MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) MISC.ORDER NO.77726/2019 FINAL ORDER NO.76864/2019 DATE OF HEARING : 06.12.2019 DATE OF DECISION : 06.12.2019 PER P.K.CHOUDHARY :
In view of the reasons as explained by the applicant/appellant in their Misc.Application, the delay in filing the appeal before the Tribunal, is hereby condoned. Miscellaneous Application (COD) is allowed.
2. At this stage, we find that the appellant assessee has also filed an application for withdrawal of their appeal stating as follows :
(i) That the appellant has applied for settlement of Appeal No.ST/78308/2018 against Order-in-Appeal No.194/RAN/2018 dated 26.04.2018 filed before the CESTAT, Kolkata under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ;2 S.T.Appeal No.78308/2018
(ii) That the application for settlement of the aforesaid Appeal No.ST/78308/2018 under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, has been applied in Form SVLDRS-01 vide ARN No.LD3009190000016 dated 30.09.2019 ;
(iii) That the Designated Committee under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, has issued Form SVLDRS- 03 vide SVLDRS-03 No.L061119SV300089 dated 06.11.2019 with zero amount payable ;
(iv) That the online portal under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 requires the appellant to upload an "Upload Withdrawal Certificate" as a proof of withdrawal of appeal filed before the CESTAT.
(v) That in view of the above, the aforesaid Appeal filed before the CESTAT, Kolkata vide Appeal No.ST/78308/2018 against Appeal Order No.194/RAN/2018 dated 26.04.2018 is hereby withdrawn;
(vi) That the Hon'ble CESTAT may kindly allow withdrawal of the appeal as aforesaid and provide the appellant with a certification for the same for upload in the online portal under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
2. In view of the above submissions of the appellant in their Application, the prayer for withdrawal of the appeal is allowed. Accordingly, the appeal is dismissed as withdrawn.
(Dictated and pronounced in the open court.) Sd/ (P. K. Choudhary) Member (Judicial) mm