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TMI Blog2018 (3) TMI 1810X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 2013. Hon ble Supreme Court in COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [ 2018 (2) TMI 117 - SUPREME COURT] observed that in a case there is a conflict between the Circular and the Rule, the Rule should prevail. The appeal is remanded to the Ld. Commissioner (Appeals) to decide the case on merit afresh - appeal allowed by way of remand. - Appeal No.ST/11290/2017-SM - Final Order No. A/10590/2018 - Dated:- 28-3-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) For The Appellant : Sh. A. Mishra (A.R.) For The Respondent : Sh. Kunal Desai (Advocate) ORDER Per: Dr. D.M. Misra: Heard both the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld issue notice within 30 days from the date of filing the declaration stating the reasons for proposed action of rejection of the declaration. Since in the present case it has not been complied, therefore, the Ld. Commissioner (Appeals) has rightly allowed the appeal and decided the issue in their favour. 5. Heard both the sides and perused the records. 6. I find that Section 111 of the Finance Act, 2013 relied upon by the Revenue reads as follows: Failure to make true declaration. (1) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, he may, for reasons to be recorded in writi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declaration within 30 days of the date of filing of the declaration stating the reasons for the intention to reject the declaration. For declarations already filed, the said period of 30 days would apply from the date of this circular. The declarant shall be given an opportunity to be heard before any order is passed by the designated authority. 7. A harmonious reading of the Finance Act, 2013 and the Circular makes it clear that the Board has issued the clarification to expedite the process of VCES application making it necessary to issue notice within 30 days, if it is proposed/ intended to reject the same. However, the said Circular cannot disturb the upper limit of one year fixed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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