TaxTMI 
TaxTMI 
2016 (1) TMI 825
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....he case is that the appellant filed VCES-I declaration form as notified under Notification No. 10/2013-ST dated 13/5/2013. In the said declaration, appellants have verified and signed the declaration that "No inquiry, investigation or audit is pending against the declarant as on the 1st day of March 2013 as envisaged in sub-section (2) of section 106 of the Act". The Revenue issued show cause notice proposing rejection of declaration under provisions of Section 111 of Finance Act, 2013 on the ground that inquiry was initiated against the appellant by DGCEI and the documents were sought for by the DGCEI vide letter dated 17/1/2013 and 19/2/2013 accordingly as on 1/3/2013 the inquiry was pending therefore appellants have filed wrong declarati....
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....dings of the impugned orders. They submit letter dated 17/2/2003 issued by DGCEI wherein the information and documents were called for under Section 14 of the Central Excise Act, therefore inquiry was under Section 14 and as per clear provisions under Section 106(2)(a) of Finance Act, 2013 the investigation conducted is under Section 14, in such case, declaration is liable to be rejected. He further submits that despite communication for inquiry mentioned under Section 14 if the declaration is accepted, the provisions of Section 106(2)(a) shall stand redundant. He placed reliance on the judgment of Sadguru Construction Co & 1 Vs. Union of India & 2 - 2014-TIOL-630-HC-AHM-ST. He submits that in view of the said judgment in case where any inq....
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....l be attracted only in such cases where accounts, documents or other evidence are requisitioned by the authorized officer from the declarant under the authority of a statutory provision. A communication of the nature as mentioned in the previous column would not attract the provision of section 106 (2)(a) even though the authority of section 14 of the Central Excise Act may have been quoted therein. The Board circular No. 174/9/2013-ST dated 25/11/2013 3 Whether benefit of VCES would be available in cases where documents like balance sheet, profit and loss account etc. are called for by department in the inquiries of roving nature, while quoting authority of section 14 of the Central Excise Act in a rou....