2017 (10) TMI 451

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.... K Poddar, AR for the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein the declaration made on 16.12.2013 under Voluntary Compliance Encouragement Scheme Rules, 2013, was rejected. 2. The facts of the case are that in compliance of Voluntary Compliance Encouragement Scheme (VCES), the appellant filed a declaration on 16.12.2013 by declari....

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....lant is before me. 3. Learned Counsel for the appellant submits that the appellant themselves has declared a sum of Rs. 1,75,789/- on 1.6.2013 and paid the said amount of service tax and also paid interest on the said amount on 29.6.2013 and have voluntarily filed a declaration. Therefore, they are entitled for benefit of VCES scheme. He also submits that before rejecting their claim, a show ca....

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....notice and not replied to that otherwise they have not written the letter. When the fact was in the knowledge of the appellant, therefore, they were not required to issue a show cause notice in writing as verbal charges was in the knowledge of the appellant. He also submits that the case law relied upon by the appellant has no relevance to the facts of this case. 6. Heard the parties. Considere....

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....notice issued under sub-section(1) shall be deemed to have been issued under section 73, or as the case may be, under section 73A of the Chapter and the provisions of the Chapter shall accordingly apply. 8. I find that, as per the above provisions, the Commissioner of Central Excise has the reason to believe that declaration made by the appellant under this scheme is false, therefore, the reaso....