2017 (5) TMI 962

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....d by the appellants. The fact of the case is that the appellants have opted for VCES scheme and declared total tax dues of Rs. 9,47,803/-. However later on it was found that the tax dues is Rs. 13,55,3,70/- on the basis of income tax returns and balance sheet. Accordingly, show-cause notice was Issued on the allegation of false declaration. The appellants have discharged the entire tax liability b....

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.... as determined by the department has been paid on 31.12.2013. He submits that for remaining amount the period was available with interest up to 31.12.2014. He submits that the entire remaining amount was paid before 31.12.2014 therefore except minor mistake in declaring the total tax dues, there is no other lapse as the amount determined by the department was paid well within the prescribed time l....