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TMI Blog2018 (12) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... he proceedings for either declaration or recovery of the tax dues should not be pending on 1 March 2013, and secondly, that the tax should not have been deposited before the said date. In the instant matter, both the conditions are fulfilled - It would be for the Appellate Authority to take a decision in the Appeal. The matter stands remitted to the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai for taking a decision in accordance with the provisions of law and on its own merits - appeal allowed by way of remand. - Service Tax Appeal No. 01 of 2018 - - - Dated:- 14-12-2018 - R.M. BORDE, PRITHVIRAJ K. CHAVAN, JJ. Mr. S. D. Padiyar, and Mr. S. Bhangui, Advocate for the Appellant. Mr. Priyanka K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ES on the ground that the Appellant had paid the amount before the enactment of the Finance Act, 2013 on 13 May 2013 under which the scheme was introduced. The Appellant replied to the show cause notice and contended that the Scheme is applicable and that the Appellant is entitled to the benefit under the Scheme. The Respondent-Designated Authority, however, rejected the VCES declaration filed by the Appellant by an order dated 6 January 2014 in view of the Circular dated 8 August 2013 issued by the Central Board of Excise and Customs. Since the Scheme does not provide for an express statutory provision for filing an appeal, the Appellant tendered a representation which was not responded to by the Commissioner of Central Excise (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Haryana High Court in the matter of M/s. Barnala Builders and Property Consultant vs. The Depeuty Commissioner of Central Excise and Serv ice Tax and ors. Passed in Civil Writ Petition No.26929 of 2013 , wherein it has been categorically held that the order passed under the VCES is appealable. In Barnala Builders' case it has been held : The impugned order, in our considered opinion, is appealable under Section 86 of the Indian Finance Act, 1994, particularly as the scheme under which the petitioner has applied, is part and parcel of the aforesaid Fiance Act, by virtue of the Indian Finance Act, 2013. Faced with this situation, counsel for the petitioner has pressed into service circular, dated 08.08.2013, issued by the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise (Appeals) or Appellate Tribunal. 15. Section 65B(55) of the Act, 1994 states as under: Words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise. 16. Therefore, in terms of Section 65B(55) of the Act, 1994, the definition adjudicating authority available under Section 2(a) of the Central Excises and Salt Act, 1944 would equally apply to the Act, 1994. Now it is to be seen that whether the second respondent, the Assistant Commissioner of Central Excise, has acted as an adjudicating authority or as a designated authority? 17. It is pertinent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2013 (17 of 2013. with effect from 13.5.2013 by Notification 10/2013 and hence, it is not a self-contained code, but is to be construed as a part and parcel of the Chapter V of the Act, 1994 in view of the contents of section 105 of the Finance Act, 2013. Therefore, when the said scheme itself is construed as part and parcel of the Finance Act, all other provisions of the Act except to the extent specifically excluded would automatically apply to proceedings under the scheme and consequently, I am of the view that the order, dated 15.11.2013 passed by the Assistant Commissioner of Central Excise, the second respondent herein is appealable under Section 85 of the Act, 1994. 5. In view of the judgment cited above, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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