2016 (9) TMI 1360

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....Superintendent (AR), for the Respondent. ORDER M/s. Swami Samarth Multiservices & Associates are in appeal against order-in-original No. 53/ST/COMMR/2015, dated 31st December, 2015 of Commissioner of Central Excise & Customs, Aurangabad which invoked Section 111(1) of Chapter VI of Finance Act, 2013 (Voluntary Compliance Encouragement Scheme, 2013) empowering the Commissioner to place declarant ....

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....in rates and that full payment of tax and interest had been made before issue of notice. 4. Heard learned Chartered Accountant for appellant and learned Authorized Representative. 5. That full payment of tax and interest was made before issue of show cause notice is apparent. There is also no reason to attribute mala fide intent to evade tax as the shortfall was less than 3% of total d....