The Appellant Tribunal dismissed the excise appeal as deemed withdrawn, noting that the Appellant had opted for the SabkaVishwas Legacy Dispute Resolution Scheme and obtained a discharge certificate by paying full dues.
Appeal dismissed as deemed withdrawn under the SabkaVishwas Legacy Dispute Resolution Scheme.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 61440 of 2018
[Arising out of Order-in-Appeal No. 383-384-CE/CGST-APPEAL-GURUGRAMSG/2017-18 dated 14.03.2018 passed by the Commissioner (Appeals), CGST, Gurugram]
M/s Prime Tools ……Appellant
Plot No.51/27, Industrial Aread, Opp. Eicher Tractor Ltd. NIT Faridabad, Haryana-121001
VERSUS
Commissioner of Central Excise & ……Respondent Service Tax, Faridabad-I
Block-D, New CGO Complex, NH-IV, NIT, Faridabad, Haryana-121001
APPEARANCE:
Shri N.K. Sharma, Advocate for the Appellant
Shri Yashpal Singh, Authorized Representative for the Respondent
CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)
FINAL ORDER NO.60357/2026
DATE OF HEARING/DECISION: 15.05.2026
P. ANJANI KUMAR:
The appellants have opted for ‘SabkaVishwas (Legacy Dispute Resolution) Scheme, 2019’ and obtained Discharge Certificate i.e. Form No. SVLDRS-4 on payment of full and final settlement of dues, which has been placed on record.
E/61440/2018
2
(Dictated and pronounced in the open court)
(S. S. GARG) MEMBER (JUDICIAL)
(P. ANJANI KUMAR) MEMBER (TECHNICAL)
PK
M/s Prime Tools
Commissioner of Central Excise & Service Tax, Faridabad-I
S. S. Garg
P. Anji Kumar
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
