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TMI Blog2019 (1) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) thereof the tax dues or part remaining to be paid after the aforesaid declaration was mandatorily to be made on or before 30.06.2014 or latest by 31.12.2014. There is nothing contrary produced on record by the Department rather the adjudicating authority has considered the bonafide of the appellant. In the given circumstances, the rigid interpretation given to the word “shall” of Section 107 (4), to my opinion, is not justified. Since Department itself acknowledges that the appellant bonafidely attempted to deposit the part amount of their declaration on 31.12. 2014 the rigid interpretation given by the Department do not justify the circumstances. Since the admitted effort of the appellant to make the payment on the day prescrib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongwith the interest of ₹ 2,06,694/-, however, could not be paid by 31.12.2014 due to some technical issue with online payment link of CBEC. The remaining dues could finally been paid on 01.01.2015. The appellant s declaration under Voluntary Compliance Encouragement Scheme, 2013 (VCES) was rejected vide their letter No.5717 dated 25.06.2015. The appeal thereof was filed before Commissioner (Appeals), who vide the impugned order has upheld the decision of rejection. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Ms. Amoha Sharma, ld. Advocate for the appellant. She has impressed upon that the reason for payment to not to be made by the mandatory date was beyond the control of the appellant, as it was due to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Scheme on or before 31st December, 2013. In furtherance of sub-section (4) thereof the tax dues or part remaining to be paid after the aforesaid declaration was mandatorily to be made on or before 30.06.2014 or latest by 31.12.2014. The declaration of the appellant, in the present case, has been rejected on the ground that declarant / appellant has failed to paid the part of their tax dues on or before 31st December, 2014 alongwith the interest thereof. Both the adjudicating authorities below has appreciated the mode of payment by the appellant under the said Scheme as follows:- Challan date Challan No. Challan a mount 25.11.2013 50014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not be made before 1st of January, 2015 due to the aforementioned technical defect in the payment link. There is nothing contrary produced on record by the Department rather the adjudicating authority has considered the bonafide of the appellant. In the given circumstances, the rigid interpretation given to the word shall of Section 107 (4), to my opinion, is not justified. Since Department itself acknowledges that the appellant bonafidely attempted to deposit the part amount of their declaration on 31.12. 2014 the rigid interpretation given by the Department do not justify the circumstances. 6. No doubt the provisions of the exemption schemes have to be strictly interpreted and the time limit specified in the scheme for the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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