Jaswant Singh,J. - (1.) By this common order, the instant two writ petitions bearing CWP Nos. 8350 and 8755 of 2020, involving identical issue(s), are disposed of. The petitioners through instant petitions under Article 226 of the Constitution of India are seeking quashing of orders dated 24.02.2020 (Annexure P-19 in CWP No. 8350 of 2020) and order dated 15.01.2020 (Annexure P-18 in CWP No. 8755 of 2020) whereby the declarations filed by the petitioner(s) under Amnesty Scheme have been rejected by Designated Committee.
(2.) For the sake of convenience, the facts are borrowed from CWP No. 8350 of 2020. The respondent on the same set of allegations though for different periods issued four show cause notices raising demand of service tax which came to be decided by common Order-in-Original No. 25- 28/COMMR/PKL/RS/2018 dated 18.04.2018 (Annexure P-7). The respondent dropped partial demand, however confirmed demand of remaining amount of tax alongwith interest and further imposed penalty. The respondent issued 5 th Show Cause Notice dated 27.12.2018 (Annexure P-6) for the period October, 2016 to June, 2017. The petitioner preferred single appeal against common Order-in-Original dated 18.04.2018 (P-7) before Customs Excise and Service Tax Appellate Tribunal, Chandigarh (for short 'Tribunal'). During the pendency of appeal before the Tribunal, the petitioner deposited entire amount of service tax as confirmed by aforesaid Order-in-Original. The respondent filed cross appeal against same Order-inOriginal whereby partial demand was confirmed.
(3.) For the liquidation of pending disputes and realize outstanding tax/arrears, the respondent through Finance Act, 2019 introduced Amnesty Scheme known as Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The petitioner filed two applications under Amnesty Scheme seeking waiver of interest and penalty because 100% amount of tax stood already paid. One application dated 24.12.2019 was filed with respect to appeal pending before Tribunal and another dated 24.12.2019 for 5 th pending Show Cause Notice dated 06.03.2019.;