2017 (7) TMI 990

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..... V. Sengraj (DR) for the Respondent ORDER Per: S. K. Mohanty This appeal is directed against the impugned order dated 15.02.2017 passed by the Commissioner of Customs, Central Excise & Service Tax, Raipur. Brief facts of the case are that the appellant is a manufacturer of sponge iron falling under Chapter 72 of the Central Excise Tariff Act, 1985. The appellant avails the services of Go....

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....judicated by the Ld. Commissioner vide the impugned order, wherein duty demand of Rs. 26,14,844/- was confirmed against the appellant. Besides, penalties were also imposed under Section 77 and 78 of the Finance Act, 1994. 2. The Ld. Advocate appearing for the appellant submitted that while computing the service tax liability for the period August 2012 to December 2012, the appellant had mistake....

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....'ble Delhi High Court in the case of Techno Concept India Pvt. Ltd. Vs Deputy Commr. Of Service Tax, Delhi-I - 2016 (44) STR 247 (Del.) to state that since there is no provisions exist in the VCES Scheme, to correct the error in the declaration, rejection of the VCES application and confirmation of the adjudged demand is in conformity with the statutory provisions. 4. Heard both sides and pe....