2018 (6) TMI 332 – CESTAT MUMBAI – TMI – Rejection of VCES declaration – whether both the lower authorities were correct in dismissing the VCES declaration filed by the appellant on 18/12/2013 as incorrect declaration on the ground that there was an enquiry initiated against the appellant? – Held that:- It is the fact that the appellant had filed the VCES declaration on 18/12/2013 and the notice issued by the Assistant Commissioner of Service Tax – II is dated 18/08/2015 for rejection of VCES declaration – This notice was issued by the lower authority when the CBEC Circular dated 18/08/2013 was in the knowledge of the department, wherein CBEC has clearly clarified that notice for rejection of VCES scheme should be issued within 30 days – r
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. 4. Learned Chartered Accountant brings to my notice that the declaration were filed by the appellant on 18/12/2013 and eligibility to make such declaration under VCES was not in doubt in their mind but the lower authorities thought the said VCES declaration should be rejected and recovery proceedings should be initiated. It is his submission that this was intimated to the appellant by a letter dated 18/08/2015, almost after 1 ½ years. He brings to my notice that CBEC Circular No. 170/05/2013-ST dated 08/08/2013 in respect of VCES and submits that at serial No. 12 it is specifically clarified that if the designated authority has reason to believe that the declaration is covered by Section 106(2) of the Customs Act, 1962, shall give
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l, Learned Chartered Accountant submits that the issue whether an appeal can be filed against rejection of VCES was decided by the Hon'ble High Court Madras in Narasimha Mills Pvt Ltd V. Commissioner of Central Excise (Appeals), Coimbatore 2015 (39) STR 795 (Mad.). 5. On careful consideration of the submissions made, I find that the Tribunal has been entertaining the appeals filed against the rejection of VCES scheme and the law has been as has been settled by Hon'ble High Court of Madras in Narasimha Mills Pvt Ltd (supra) by holding that appeal against rejection of the VCES declaration lies before the Tribunal, hence this appeal is maintainable. 6. As regards the issue involved in this case, I find merit in the submissions made by
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