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TMI Blog2022 (5) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, VCES declaration shall be rejected. However, no such documentary evidence/proof of such pending enquiry as define in Section 2(g) of the CrPC or investigation under Section 2(h) of the CrPC was found to be available in its true sense that would empower invocation of jurisdiction by the Central Excise Officer under Section 14 of the Central Excise Act except that a letter of authorisation bearing no. 6/2013 was issued on dated 20.02.2013 by the Assistant Commissioner authorising the Superintendent of Anti-evation Consideration Cell to carryout necessary verification of service provided by M/s. Kamla Group or its associated company and Service Tax liability that has been discharged by them before the deadline prescribed in the scheme i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant texts of the VCES, 2013 introduced vide Chapter 6 of the Finance Act, 2013. It has been submitted by the learned Counsel for the Appellant Mr. Aman Haria that Appellant is a sister concern of M/s. Kamla Mills Ltd. who had also undergone the similar process and received a favourable order from this Tribunal vide its order passed in appeal No. ST/87780/2017 as reported in 2018-TIOL-1607-CESTAT-MUM allowing the appeal for the period of dispute and the ground agitated therein, that had found acceptance by the Tribunal, is the same to that of the present appeal. He also submitted that in the instant case no show-cause notice was issued within 30 days as per CBEC Circular but personal hearing letter in form VCES-1 was sent to the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration under the VCES cannot override the provisions of legislation, for which it cannot be considered as proper and justified. In passing such an order the Division Bench of this Tribunal had followed the ratio from the judgment of the Hon'ble Supreme Court pronounced in respect of Ratan Melting Wire Industries (Res.) cited supra wherein it has been clearly held that Government Circular/Clarification issued are meant for the understanding of the statutory provisions which are not binding on the courts and it is for the court to declare which particular provision of the statute provides for what and looking at it from another angle, a Circular which is contrary to the statutory provisions has in reality no existence in law. Drawing at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive, it is further noticed that summons under Section 14 of the Central Excise Act, 1944, equally applicable to Service Tax matters, was being issued to the Manager of M/s. Kamla Group by the same authorised Superintendent of Anti-evation Construction Cell on dated 18.11.2013, which is much after the deadline prescribed under the Act. Be that as it may, without reference to the Circular that had stipulated the time limit of 30 days, which can be taken as an advisory note since no instruction was available therein that after the laps of 30 days no notice can be issued for violation of Section 106(2) of the Finance Act, 2013, the stipulation contained in Section 111(2) with a limitation period of one year to take action against any false decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following cases:- (a) Abhi Engineering Corporation Vs. Commissioner of Central Excise Customs, Nagpur [2015-TIOL-2197-CESTAT-MUM], (b) Sidhi Vinayaka Enterprises Pvt. Ltd. Vs. Commissioner of Service Tax, Raipur [2016 (43) STR 474 (Tri.-Del.)] [2016-TIOL- 1325-CESTAT-DEL], (c) V.S. Enterprises Vs. Commissioner of Central Excise Customs, Nagpur [2017 (52) STR 151 (Tri.-Mumbai)] [2017-TIOL- 299-CESTAT-MUM], Apparently for the reason that it was not placed or argued before the Division Bench. (iii) CBEC Circular dated 08.08.2013 referred above clearly stipulated that to avoid undue delay and uncertainty, the designated authority shall give notice of intention to reject the declaration within 30 days of filing of such d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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