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TMI Blog2021 (6) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents : Mr.K.Umesh Rao, Senior Standing Counsel. ORDER The writ on hand is filed by the petitioner challenging the order impugned dated 09.09.2014 passed by the second respondent. 2. The Original Authority rejected the revised declaration dated 31.12.2013 filed by the petitioner on 01.01.2014 and therefore, the declarant is not entitled for the benefit under VCES Scheme 2013 in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough to bring to the notice of this Court about the judgment of this Court rendered on 11.06.2015 in WP No.21799 of 2014 in the case of Narasimha Mills Private Ltd vs. Commissioner of Central Excise (Appeals) and Another, wherein this Court held that an appeal under Section 85 of the Finance Act, 1994 is maintainable before the Commissioner of Service Tax and the aggrieved person is at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2013 and hence, it is not a selfcontained 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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