2016 (9) TMI 1364

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....for the Respondent. ORDER M/s. VS Enterprises is in appeal against order-in-appeal No. NGP/EXCUS/000/APP/205/15-16, dated 29th June, 2015 of Commissioner of Central Excise & Customs (Appeals), Nagpur which has upheld the order of lower authority rejecting the declaration filed under Voluntary Compliance Encouragement Rules, 2013 in conformity with Chapter VI of Finance Act, 2013. 2. Appell....

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....e impugned order has, with reference to Section 106(2) of Chapter VI of Finance Act, 2013, held that an inquiry as provided in the section, initiated before 1st March, 2013, was pending and, hence, the issue of a rejection order by the original authority was in conformity with the scheme. Show cause notice was issued on 30th June, 2014. According to appellant, Central Board of Excise & Customs iss....