The interpretation of the provisions of the SVLDRS-2019 scheme, particularly Sections 121(f), 123(b), 124(1), 125(1)(a), 125(1)(c), and 125(7), to determine the eligibility of the petitioner for relief under the scheme.

JUDGMENT

Md. Nizamuddin, J. - Heard learned advocates appearing for the parties.

2. By this writ petition petitioner has challenged the impugned orders dated 12th February, 2020 rejecting the petitioner's applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019 and rules thereunder.

Questions of law involved in this writ petition are as hereunder:

(i) Whether on the facts and in the circumstances of the case the impugned orders passed under the 'SVLDRS' 2019, by the respondent authority concerned rejecting the applications of the petitioner by holding that the petitioner submitted the applications in the wrong category as showing 'SCN duty pending' and that the two show cause notices in question had already been adjudicated by one order-in-original and upheld by the CESTAT and High Court, is erroneous in law and perverse?

(ii) Whether on the facts and in the circumstances of the case applications filed by the petitioners on the date when the aforesaid scheme was existing, can show cause cum demand notices in question be called 'finally heard' for denying the benefit under the said Scheme when the order-in-original on the show cause notices in question were set aside by the CESTAT and the matter was remanded back to the adjudicating authority for readjudication of the same and in view of the admitted fact that on or before the date of filing the application under the aforesaid scheme no final hearing was taken place and no order was passed by the adjudicating authority after the order of remand by CESTAT on the show cause cum demand notices?

(iii) Whether on the facts and in the circumstances of the case dismissal of the earlier writ petition by this Court confining to the only issue of legality of interim order by the CESTAT passed on Appeal filed by the petitioner asking the petitioner to make pre-deposit of 25% of the disputed tax and which was dismissed for such non-deposit and subsequently the appeal was restored on making payment of such pre-deposit as directed by the appellate authority (CESTAT) and setting aside the order-in-original passed by the adjudicating authority and remanding the matter back to readjudicate the show cause notices in question and admittedly no final hearing took place on the said show cause notices and were not adjudicated afresh and were pending on the date of filing the applications under the aforesaid scheme, impugned order of rejection of the applications under the aforesaid scheme is legal and valid?

(iv) Whether on the facts and in the circumstances of the case and in view of Section 124(1)(a) of the aforesaid Scheme can the 'tax dues' relatable to show cause notices in question be called 'not pending' on 30th June, 2019 or on the date of filing the application under the aforesaid scheme during the existence of the aforesaid scheme?

(v) Whether on the facts and in the circumstances of the case, defence of the respondents in rejecting the application of the petitioner by relying on Section 125(1)(a) of the aforesaid scheme, is tenable in the eye of law?

(vi) Whether on the facts and in the circumstances of the case stand of the respondents that no relief can be granted to the petitioner under the aforesaid Scheme since the same is not in existence now, is tenable in the eye of law though the applications under the aforesaid Scheme were filed before the expiry of the same?

Facts involved in this writ petition, in brief, are as hereunder:

3. A show cause notice dated 10.03.1997 was issued to the petitioner by Superintendent of Central Excise, Durgapur, calling upon it to show cause as to why short payment of duty of Rs.51,01,958/- for the period from 1.11.1996 to 28.02.1997 should not be demanded from the petitioner under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A(1) of the Central Excise Act, 1944.

4. On similar issue, another show cause notice was issued to the petitioner on 22.09.2004 by Commissioner of Central Excise, Bolpur, for the period starting fro