2016 (4) TMI 289

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....ndent : Shri Jayesh M Gogri, CA ORDER Per Ramesh Nair This Revenue's appeal is directed against Order-in-Appeal No. NGP/EXCUS/000/APP/187/15-16 dated 11/06/2015 passed by the Commissioner (Appeals), Central Excise & Customs, Nagpur wherein Ld. Commissioner (Appeals) set aside the Order-in-Original no. IV(16)19-259/ST/AMT/2013 7383 dated 27/11/2014 and allowed the appeal of the respond....

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.... Commissioner of Service Tax (VCES), Delhi [2014-TIOL-471-HC-DEL-ST], the respondent are not entitled for the benefit of VCES Scheme notified under Finance Act, 2013. Aggrieved by the said letter the respondent filed appeal before the Commissioner (Appeals) who allowed the appeal of the respondent, hence the Revenue is in appeal. 3. Shri B. KumarIyer, Superintendent (A.R) appearing on behalf of....

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....f of the respondent submits that judgment of Delhi High Court is not applicable in the present case as the facts of this case are different. He submits that in the present case, respondent undisputedly applied for the registration on 31/12/2013 and attempted to deposit the service tax online through website. However, due to system failure, the amount could not be deposited therefore there is no fa....

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.... has scrupulously followed the procedure and complied with condition i.e. applied for registration and attempted to deposit the amount on the due date i.e. 31/12/2013 but only due to system fault online, the respondent could not deposit the amount which is beyond their control therefore, in the peculiar facts of this case it can be construed that there is no delay on the part of the respondent, he....