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TMI Blog2024 (8) TMI 1514X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the application filed by the appellant under VCES Scheme - Appealable order - HELD THAT:- The order of rejection of VCES Scheme is an appealable order. Admittedly, the said order dated 25.07.2014 is the subject matter of this appeal here. The order dated 25.07.2014 passed by the preceding period rejecting VCES Scheme, has become final in the impugned order. The ld. Adjudicating authority has go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant under VCES Scheme. 2. The ld. Counsel for the appellant submits that the adjudicating authority has not considered the payment made by the appellant after issuance of show-cause notice and the same are required to be considered as payment in terms of VCES Scheme. Therefore, their application filed under VCES Scheme, is not required to be rejected. In that circumstances, it is pra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, the adjudicating authority was required to consider the issue on merit, but the adjudicating authority failed to do so. Therefore, the matter is required to be re-considered by the adjudicating authority on merit of the show-cause notice. 4. In rebuttal to the arguments advanced by the ld. A.R. for the Revenue, the ld. Counsel for the appellant relied upon the following judgments : (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod rejecting VCES Scheme, has become final in the impugned order. The ld. Adjudicating authority has gone beyond the scope of the show-cause notice. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority for deciding the show-cause notice on its own merit. 8. In the result, the appeal is disposed off by way of remand. (Operative part of the order was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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