CENTRAL EXCISE (N.T.) Notification No. 50 of 2019 dated 12th July, 2019 

 

Notification no 50/2019 CENTRAL EXCISE(Non Tariff) date on 12th July, 2019 

The extract of CENTRAL EXCISE (N.T.) Notification No. 50/2019- CENTRAL EXCISE is given below: 

 Notification No. 50/2019-CENTRAL EXCISE(Non Tariff Notification)

 

Rules under SVLDRS, 2019

 

.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, 

SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs 

Notification No. 05/2019 Central Excise-NT 

New Delhi, the 21^st  August, 2019

 

GSR…….(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes the following rules, namely:-

 

1. Short title and commencement.- (1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. 

(2)   They shall come into force on the 1st day of September, 2019. 

 

1. 2.                Definitions.- In these rules, unless the context otherwise requires, - 

(a)              "Scheme" means the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019); 

(b)              "section" means the section of the Finance (No. 2) Act, 2019; 

(c)               "Form" means the Form annexed to these rules; 

(d)              Words and expressions used in these rules but not defined in these rules and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.

 

1. 3.                Form of declaration under section 125 .- (1) The declaration under section

 

125   shall be made electronically at https://cbic-gst.gov.in  Form SVLDRS-1 by the declarant ,on or before the 31^st December,2019.

 

(2)  A separate declaration shall be filed for each case.

 

Explanation.- For the purpose of this rule, a “case” means –

 

(a)              a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30^th day of June, 2019; or

 

(b)              an amount in arrears; or

 

(c)               an enquiry or investigation or audit where the amount is quantified on or before the 30^th day of June, 2019; or

 

(d)              a voluntary disclosure.

 

1. 4.                Auto acknowledgement.- On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system.

 

1. 5.                Constitution of designated committee.- (1) The designated committee under section 126 shall consist of -

 

(a)              the Principal Commissioner or Commissioner of Central Excise and Service Tax, as the case may be, and the Additional Commissioner or Joint Commissioner of Central Excise and Service Tax, as the case may be, in a case where the tax dues are more than rupees fifty lakh:

 

Provided that there shall be only one such designated committee in a Commissionerate of Central Excise and Service Tax;

 

(b)              the Additional Commissioner or Joint Commissioner of Central Excise and Service Tax, as the case may be, and the Deputy Commissioner or Assistant 

Commissioner of Central Excise and Service Tax, as the case may be, in a case where the tax dues are rupees fifty lakh or less: 

Provided that there will only be one such designated committee in a Commissionerate of Central Excise and Service Tax;

 

(c)               the Principal Additional Director General (Adjudication) or Additional Director General (Adjudication), Directorate General of Good and Services Tax Intelligence (DGGI), and Additional Director or Joint Director, Directorate General of Good and Services Tax Intelligence(DGGI), Delhi.

 

(2)              The members of the designated committee mentioned in clause (a) and (b) of sub-rule (1) shall be nominated by the Principal Chief Commissioner or Chief Commissioner of Central Excise and Service Tax, as the case may be.

 

(3)              The members of the designated committee mentioned in clause (c) of sub-rule

 

(1)  shall be nominated by Pr. Director General or Director General, Directorate General of Good and Services Tax Intelligence (DGGI), as the case may be.

 

1. 6.                Verification by designated committee and issue of estimate, etc.- (1) The declaration made under section 125, except when it relates to a case of voluntary disclosure of an amount of duty, shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the Department.

 

(2)   The statement under sub-sections (1) and (4) of section 127, as the case may be, shall be issued by the designated committee electronically, within a period of sixty days from the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-3 setting forth therein the particulars of the amount payable:

 

Provided that no such statement shall be issued in a case where the amount payable, as determined by the designated committee is nil and there is no appeal pending in a High Court or the Supreme Court.

 

(3)   Where the amount estimated to be payable by the declarant exceeds the amount declared by the declarant, then, the designated committee shall issue electronically, within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing.

 

(4)    If the declarant wants to indicate agreement or disagreement with the estimate referred to in sub-rule (3) or wants to make written submissions or waive personal hearing or seek an adjournment, he shall file electronically Form SVLDRS-2A indicating the same:

 

Provided that if no such agreement or disagreement is indicated till the date of personal hearing and the declarant does not appear before the designated committee for personal hearing, the committee shall decide the matter based on available records.

 

(5)    On receipt of a request for an adjournment under sub-rule (4), the designated committee may grant the same electronically in Form SVLDRS-2B:

 

Provided if the declarant does not appear before the designated committee for personal hearing after adjournment, the committee shall decide the matter based on available records.

 

(6)  Within thirty days of the date of issue of Form SVLDRS-3, the designated committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu by issuing electronically a revised Form SVLDRS-3.

 

1. 7.                Form and manner of making the payment.- Every declarant shall pay electronically the amount, as indicated in Form SVLDRS-3 issued by the designated committee, within a period of thirty days from the date of its issue.

 

1. 8.                Proof of withdrawal of appeal from High Court or Supreme Court.- Proof of withdrawal of appeal or writ petition or reference before a High Court or the Supreme

Court, as the case may be, under sub-section (7) of section 127 shall be furnished electronically by the declarant.

 

1. 9.                Issue of discharge certificate.- The designated committee on being satisfied that the declarant has paid in full the amount as determined by it and indicated in Form SVLDRS-3, and on submission of proof of withdrawal of appeal or writ petition or reference referred to in rule 8, if any, shall issue electronically in Form SVLDRS-4 a discharge certificate under sub-section (8) of section 127 within thirty days of the said payment and submission of the said proof, whichever is later:

 

Provided that in a case where Form SVLDRS-3 has not been issued by the designated committee by virtue of the proviso to sub-rule (2) of rule 6, the discharge certificate shall be issued within thirty days of the filing of declaration referred to in sub-rule (1) of rule 3.

 

F. No. 267/78/19 - CX8 (Pt III)

 

(Mazid Khan)

Deputy Commissioner CX-8

Form SVLDRS-1

 

[Declaration under section 125 of the Finance Act (No. 2), 2019 read with rule 3 of

the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]

 

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME,

2019

 

(Please read the Scheme carefully before filling the form)

 

Part-A

 

1. Do you have a Central Excise or Service Tax Registration No.

 

Yes	No

 

1. Name of the Declarant 

1. Address of the declarant 

1. Pin Code 

1. Mobile Number 

1. Email 

1. PAN 

1. Select a Commissionerate

 

 

 

Part-B

 

1. Central Excise or Service Tax Registration No. 
2. Name of the declarant 
3. Address of the declarant 
4. Pin Code 
5. Mobile Number 
6. Email 
7. PAN 

1. Please answer Yes or No: 

1.	Have you been convicted for an offence for the matter for which this		Yes		No
	declaration is being made?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the Scheme.]
2.	Have you filed an application in the Settlement Commission for the case		Yes		No
	for which this declaration is being made?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the Scheme.]
3.	Are you seeking to make this declaration with respect to excisable goods		Yes		No
	set  forth  in  the  Fourth  Schedule  to  the  Central  Excise  Act,  1944
	(specified petroleum and tobacco products)?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the Scheme.]
4.	Are you seeking to make this declaration with respect to a show cause		Yes		No
	notice of refund/erroneous refund?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the Scheme.]
5.	Whether final hearing with regard to a matter in adjudication or appeal		Yes		No
	has taken place on or before 30.06.2019 for the matter for which this
	declaration is being made?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the LITIGATION category.]
6.	Have you been subjected to any audit under the Central Excise Act,1944		Yes		No
	or Chapter V of the Finance Act, 1994 in respect of the goods/services or
	both for which this declaration is being made?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the VOLUNTARY DISCLOSURE category.]
7.	Have you received any written communication from a Central Excise		Yes		No
	Officer with regard to any audit to be conducted?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the VOLUNTARY DISCLOSURE category.]
8.	Have  you  been  subjected  to  any  enquiry  or  investigation  under  the		Yes		No
	Central  Excise  Act,1944  or  Chapter  V  of  the  Finance  Act,  1994  in
	respect of the goods/services or both for which this declaration is being
	made by way of any of the following:
	(a)	search of premises
	(b)	issuance of summons
	(c)	requiring the production of accounts, documents or other evidence
	(d)	recording of statements
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the VOLUNTARY DISCLOSURE category.]
9.	Have you filed any return for the period for which declaration is being		Yes		No
	made showing the amount of duty to be payable but not having paid it?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the VOLUNTARY DISCLOSURE category.]
10.	Have the tax dues with regard to the matter under enquiry, investigation		Yes		No
	or audit NOT been quantified on or before 30.06.2019?
	[Note: If you answer YES to this question, you are ineligible to proceed
	further under the INVESTIGATION, ENQUIRY OR AUDIT category.]

1. Category of application 

 

9.1

9.1.1 SCN

Whether the case is under adjudication by Pr. ADG/ADG (Adjudication), Delhi?

Yes

No

Litigation

involving duty

along with

interest/late

SCN No. &

Duty/Tax/Ces

Amount Of

Amount

Amount of Late

Amount of Deposit Made, If Any

Tax Dues Less Tax

fee/penalty (if

Date

s

Duty/Tax/Cess

of Penalty

Fee

Relief

any) pending

as on

30.06.2019 and

A

B

C

D

E

F

G

final hearing

not held before

30.06.2019

9.1.2 SCN

SCN No. &

Amount of

Amount of

Tax Dues Less Tax Relief

involving

Date

Penalty

Late Fee

penalty or late

And whereas the declarant has paid Rs.

................................................

(Rupees ……………….) being the amount payable determined by the designated committee under section 126 of the Finance

(No. 2) Act, 2019

And whereas the declarant had filed an appeal before the .......................

(mention the name of the Commissioner (Appeal) or the CESTAT (Branch name) against any order in respect of the

tax dues and whereas the said appeal is deemed to be withdrawn in accordance with the provisions contained in sub-section (6) of section 127 of the Finance (No. 2) Act, 2019;

OR

And whereas the declarant had filed a writ petition/appeal/reference before .......................

(mention the name of the High Court) High Court or the Supreme Court against any order in respect of the tax dues and

 

the declarant has withdrawn the said writ petition/appeal/reference and furnished proof of such withdrawal in accordance with the provisions contained in sub-section (7) of section 127 of the Finance (No. 2) Act, 2019;

 

Now, therefore, in exercise of the powers conferred by sub-section (8) of section 127 of the Finance (No. 2) Act, 2019, the designated committee hereby issues this Discharge Certificate to the said declarant:-

(a)   certifying the receipt of payment from the declarant towards full and final settlement of the tax dues determined in the Statement No…………dated.............in accordance with the

(b)   Declaration no………dated……..made by the aforesaid declarant; 

(c)   discharging the declarant from the payment of any further duty, interest or penalty with respect to the aforesaid matter; 

(d)   granting immunity, subject to the provisions contained in the Scheme, from instituting any proceeding for prosecution for any offence under the Central Excise Act 1944/ Chapter V of the 

(e)   Finance Act 1994/------------ Cess Act ----) or from the imposition of penalty under the said enactment, in respect of the aforesaid matter; and 

(f)    The provisions of sections 129 and 131 of the Finance (No.2) Act 2019 will be applicable with respect to this Discharge Certificate.

 

		Members of the Designated Committee
3.  Name:	2. Name:
Designation:	Designation:
	(This is a computer generated print. There is no need for a signature)

 

Place……………………….

Date……………………….. 

 

PREVIEW                                             SUBMIT 

 

To

1. The Declarant
2. Adjudicating Officer
3. Commissioner of Central Excise, Service Tax and CGST (jurisdictional)
4. Chief Commissioner of Central Excise, Service Tax and CGST / Pr. Director General, DGGI
5. Concerned Appellate Forum

 

NB: Delete whatever is not applicable.