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TMI Blog2018 (9) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant subjected himself to a scheme known as 'Voluntary Compliance Encouragement Scheme'.(for short, 'VCES'). Certain rules are also framed and they are known as 'Service Tax Voluntary Compliance Encouragement Rules, 2013'. The appellant runs enterprise namely M/s. Raj Electrical Engineering Works and is engaged in providing taxable services having service tax registration No. AJDPD1101HST001. The appellant received a notice and thereby certain amount was directed to be paid by the appellant as against unpaid taxes. It may not be necessary for us to go into other details. 3. The appellant submitted his reply to the show cause notice but finding no favour with the reply, the adjudicating authority confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cific observation, dismissed the appeal on the ground that there is no remedy of appeal in the scheme would be giving unfettered power to the authority and same is not acceptable. 7. Mr. Sharma, learned Counsel appearing for the appellant invited our attention to the judgment of Punjab & Haryana High Court in the matter of Barnala Builders & Property Consultants vs Dy. C.C.E. & S.T. Dera Bassi, reported in 2014(35) S.T.R. 65 ( P & H) and submitted that similar view which is taken by the Madras High Court in Narasimha Mills Pvt. Ltd (supra) is taken by Punjab and Haryana High Court in Barnala Builders & Property Consultants (supra). 8. Though Mrs. Bharaswadkar Patil, learned Counsel appearing for the respondent opposes the appeal, consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of success to the aggrieved party who has been affected by the adverse order of the decision maker, who, while passing such order, might have misapplied the law, came to an incorrect factual finding, acted in excess of his jurisdiction, abused his powers, was biased, considered evidence which he should not have considered, or failed to consider evidence that he should have considered. To err is human and hence it cannot be expected that all the decision makers would be perfect in their approach in arriving at just conclusions. If any statute or scheme does not make the appeal provision, it would be nothing to mean that the order passed by the authority has become final and conclusive for all the purposes and thereby, giving uncontrolled a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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