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TMI Blog2017 (10) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it is an admitted fact that no show cause notice in writing in compliance to section 111 of the Act has been issued to the appellant. Further, the mandate of section 111(2) is that after one year from the expiry of date of declaration, no action shall be taken - Admittedly, as no show cause notice has been issued to the appellant, in that circumstances, the declaration filed by the appellant is required to be accepted. - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.52261 of 2016 - A/56816/2017-SM[BR] - Dated:- 29-8-2017 - Shri Ashok Jindal, Member (Judicial) Shri Hemant Bajaj, Advocate for the Appellants Shri K Poddar, AR for the Respondent ORDER Per: Ashok Jindal The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that before rejecting their claim, a show cause notice was required to be issued and admittedly no show cause notice was issued to the appellant. Therefore, the impugned order is not sustainable and benefit of VCES is to be granted to the appellant. 4. He also relied on the case law of Renuka Mangal Seva Kendra Vs. CCE, Aurangabad [2016-TIOL-921-CESTAT-Mum . 5. On the other hand, learned AR opposed the contention of the learned Counsel and submitted that it is an admitted fact that the appellant filed the declaration of ₹ 17,23,528/- whereas they have paid the tax of ₹ 15,47,739/-. Therefore, they have not complied the provisions of VCES. In that circumstances, benefit under VCES is rightly denied. He submits that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter shall accordingly apply. 8. I find that, as per the above provisions, the Commissioner of Central Excise has the reason to believe that declaration made by the appellant under this scheme is false, therefore, the reasons to be recorded in writing is wrong. Serving the notice to the appellant with regard to such declaration requiring him to show cause why he has not paid or short paid. Section 111 (1) to (2) of the Act further provides no information shall be taken under subsequent after expiry of one year from the date of declaration. 9. In this case, it is an admitted fact that no show cause notice in writing in compliance to section 111 of the Act has been issued to the appellant. Further, the mandate of section 111(2) is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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