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    <title>2018 (5) TMI 1210 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing the appeals. The judgment emphasized the importance of considering the statutory provisions of the VCES scheme and the timeline for tax dues payment to determine the validity of declarations under the scheme. The Tribunal found that the appellant&#039;s VCES declaration should be accepted as taxes were paid before the scheme&#039;s effective date, following a similar High Court decision. The CBEC clarification on the issue was set aside, supporting the acceptance of the VCES declaration.</description>
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      <title>2018 (5) TMI 1210 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=360646</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the impugned orders and allowing the appeals. The judgment emphasized the importance of considering the statutory provisions of the VCES scheme and the timeline for tax dues payment to determine the validity of declarations under the scheme. The Tribunal found that the appellant&#039;s VCES declaration should be accepted as taxes were paid before the scheme&#039;s effective date, following a similar High Court decision. The CBEC clarification on the issue was set aside, supporting the acceptance of the VCES declaration.</description>
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