2017 (4) TMI 1171

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....ee had in pursuance of Notification No.10/2013ST, dated 13.5.2013 filed VCES-1 declaration form stating therein that no enquiry, investigation or audit was pending against the respondent - assessee, as on the first day of March, 2013. The learned Commissioner upheld the case of the Revenue that the declaration was liable to be rejected under the provisions of Section 111 of the Finance Act, 2013 as an enquiry was initiated against the respondent - assessee by the DGCEI and documents were sought from the respondent - assessee by the DGCEI vide communication dated 19.2.2013. The order of the Commissioner upholding the decision of the Revenue was challenged by the respondent - assessee before the Customs, Excise and Service Tax Appellate Tribu....

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....5.11.2013 clarifies that in cases where the documents like the balance sheets, profit and loss account etc. are called for, by the Department in the enquiries of roving nature, while quoting the authority of Section 14 of the Central Excise Act in a routine manner, the Commissioner concerned would be entitled to take a view on merit, taking into account the facts and circumstances of each case, as to whether the enquiry is of roving nature or whether the provisions of Section 106 (2) of the Act are attracted to such cases. It appears on a reading of the communication served by the DGCEI on the respondent - assessee, dated 19.2.2013, by making a reference to Section 14 of the Central Excise Act that the respondent - assessee was asked to sen....

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.... respondent - assessee. While holding so, the Tribunal relied on the two judgments of the Hon'ble Supreme Court that the Board Circulars are binding on the departmental officers and as per the Board Circular, dated 25.11.2013, the declaration made by the respondent - assessee was liable to be accepted. We do not find any illegality in the order of the Tribunal so as to admit the appeal. The appellant cannot rely on the show cause notice, dated 17.10.2014 to substantiate the case of the appellant as the said show cause notice was served on the respondent assessee after the assessee had tendered the declaration on 31.12.2013. While upholding the order of the Tribunal, it would be necessary to hold that the reliance placed by the appellant on ....