Dismissed

Weltech Environmental Engiineering Pvt. Ltd. v. Kolkata South

CESTAT20 May 2026E/78532/2018

Case brief

AI extract

What is this about?

The Tribunal examined whether the appellant fulfilled the payment obligations under the SVLDR Scheme. Finding evidence of successful payment via NEFT despite lack of discharge certificate, the court held conditions were met and dismissed the appeal as infructuous.

What did the court decide?

Appeal dismissed as infructuous due to fulfillment of SVLDR Scheme payment conditions.

Weltech Environmental Engiineering Pvt. Ltd. vs Kolkata South — CESTAT (2026) — LawSathi Research

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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA

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REGIONAL BENCH – COURT NO.2

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Excise Appeal No. 78532 of 2018

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(Arising out of Order-in-Original No. 13/SLG-CGST/2018 dated 07.06.2018 passed by Commissioner of CGST & Central Excise, Siliguri.)

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M/s Welltech Environmental Engineering Pvt. Ltd,

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(Kumarpara, Raipur, Maheshtala, Kolkata-700141)

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..Appellant

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VERSUS

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Commissioner of CGST & Central Excise, Siliguri,

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(C. R. Building, Hakimpara, Haren Mukherjee Road, Siliguri-734001)

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.. ... Respondent APPERANCE :

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Shri Prabir Bera, Advocate for the Appellant Shri A. Mukherjee, Authorized Representative for the Respondent

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CORAM:

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HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL)

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Final Order No. 75620/2026

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DATE OF HEARING : 20.05.2026 DATE OF DECISION : 20.05.2026

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PER R. Muralidhar:

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The appellant has filed their application under SVLDR scheme and had filed SVLDRS-1 stating that the appeal is pending before this Hon’ble Tribunal. Against the litigated amount of Rs.6,04,912 they had deposited 10% ( Rs.60,492/-) while filing their Appeal before the Tribunal. The balance Rs.1,21,323 was required to be paid by them in order to be eligible for the Amnesty Scheme. The appellant was issued SVLDRS-3 directing them to pay Rs.1,21,323/-. The appellant has generated the e-receipt for Central Excise and Service Tax payment on 4.2.2020 stating that Rs.1,21,324/- has been tendered by them. However, no SVLDRS-4 discharge certificate was issued to them. This

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Service Tax Appeal No. 78532 of 2018

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matter had come up before this Bench twice. On 15.12.2025 the Bench has taken into account that the appellant has paid the amount. On 8.4.2026 it was taken into consideration that the appellant has paid the amount. Enquiry was to be made with the concerned jurisdictional authorities. The Learned AR submits a letter dated 22.04.2026 was addressed by the office of AR to the Commissioner CGST and CX to get the fact verified. But so far no reply has been received by them.

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The appellant on the other hand has submitted one enquiry detail wherein it is very clearly shown that the challan payment of Rs.1,21,324/- was made on 5.2.2020 and the status is shown as “success”. He also submits a copy of the statement from the appellant's Bank Punjab National Bank showing that on 5.2.2020 Rs.1,21,324/was transferred by way of NEFT to the Reserve Bank of India. We find that this is sufficient evidence to consider that the appellant has fulfilled the condition imposed under SVLDR Scheme.

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Accordingly, I hold that the appellant has fulfilled the condition of SVLDRS scheme the appeal is dismissed as infructuous.

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(Dictated and pronounced in the open court)

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Tushar

Weltech Environmental Engiineering Pvt. Ltd. v. Kolkata South

Case brief

What is this about?

What did the court decide?

Weltech Environmental Engiineering Pvt. Ltd. v. Kolkata South

Case brief

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What did the court decide?

What the court decided

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