JUDGMENT

(Delivered by Dr. ANITA SUMANTH.,J)

The present appeal has been filed by the Designated Committee under the SabkaViswas Legacy Disputes Resolution Scheme, 2019 (in short ‘Scheme’/A1) and the Commissioner of Central Excise, Chennai Outer Commissionerate/R2 challenging the order of the Writ Court dated 13.12.2024 passed in W.P.No.11098 of 2024. The Writ Petitioner is arrayed as the sole respondent.

2. The Writ Petition had been filed by M/s.Heaven Engineering represented by its Proprietor S.Sathish Kumar challenging a show cause notice bearing No.01/2020 dated 06.02.2020 issued by A2.

3. The basis of the challenge was that the show cause notice would no longer survive, as the Designated Committee had issued a Discharge Certificate in Form SVLDRS – 4 on 23.07.2020 under the Scheme. The Writ Petition had come to be allowed on 13.12.2024 on the ground that the declaration filed by the respondent had been acknowledged, Form SVLDRS – 3 was issued on 28.02.2020, Form SVLDRS-4 issued on 23.07.2020 and hence hearing notice dated 07.02.2022 in reference to show cause notice dated 06.02.2020 could not have been issued, unsettling the case settled under the provisions of the Scheme. As