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TMI Blog2018 (5) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... on or date of said circular whichever is later - In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC. Proceedings initiated by the department for rejectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouragement Scheme (VCES), declaring tax dues for the said period of ₹ 4,75,783/-. The VCES application filed by the appellant was rejected by the adjudicating authority on the ground that specific enquiry had been initiated on 24.6.2011 against the appellant, which was pending as on 1.5.2013. Such application was rejected under Section 106(2) of the Finance Act, 1994. On appeal, the ld. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M/s Siddhi Vinayaka Enterprises Pvt. Lted. Vs. CST, Raipur - 2016 (43) STR 474 (Tri.-Del.) and M/s V.S. Enterprises Vs. CCE, Nagpur - 2017 (52) STR 151 (Tri.-Mumbai), to state that the show cause notice issued beyond 30 days from the date of circular issued by CBEC, cannot be sustained for rejection of the declaration. 3. On the other hand, the ld. DR appearing for the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays of the date of filing of the said declaration or date of said circular whichever is later. In this case, admittedly, the show cause notice was handed over by the Service Tax department to the postal authorities on 9.9.2013 for delivery to the appellant. Thus, it is evident that the show cause notice has not been issued within 30 days from the date of issuance of the circular by CBEC. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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