2019 (9) TMI 1024

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..... onsultant for the assessee that in terms of Section 106 ibid, the designated authority has no power to reject the declaration since according to him, it is the Commissioner of Central Excise alone who can do so. HELD THAT:- On a plain reading of the clarification issued by the CBEC Board vide Circular No. 174/9/2013-ST dated 25.11.2013, it is clear that any Show Cause Notice proposing to reject th .....

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..... cannot be sustained - appeal allowed.
MR. P. DINESHA, MEMBER (JUDICIAL) Shri. Sivadas Chettoor, Chartered Accountant: For the Appellant Smt. Kavita Podwal, Authorized Representative: For the Respondent ORDER By this appeal, the appellant has questioned the rejection of its declaration in form VCES-1 filed under the Finance Act, 2013 (17 of 2013). 2. The appellant filed a declaration as ab .....

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..... ter came up for hearing, Shri. Sivadas Chettoor, Ld. Chartered Accountant, appeared on behalf of the assessee and Smt. Kavita Podwal, Ld. AR, appeared on behalf of the Revenue. Heard the rival contentions and perused the records. 4. It is the primary contention of the Ld. Consultant for the assessee that in terms of Section 106 ibid, the designated authority has no power to reject the declaration .....

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..... otice should be issued within 30 days, it may perhaps be even that a Show Cause Notice, if issued on the 30th day, could be bad. But anyway, the Notice is clearly after 30 days in the case on hand. This, in my humble opinion, goes to the very root of the issue whereby the whole proceedings will invariably have to be held to be ab initio void. Therefore, the Show Cause Notice cannot be sustained. .....

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