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    <description>The appeals were dismissed as the appellant was deemed ineligible for the benefits of the Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) due to a pending investigation under Section 14 of the Central Excise Act. The court found that the payment made on 31.03.2013 did not meet the Scheme&#039;s criteria. The authorities indicated they would consider penalties and interest leniently under relevant provisions of the Finance Act, 1994.</description>
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