2018 (5) TMI 924

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....ary Compliance Encouragement Scheme (VCES) 2013, the appellant made a declaration of tax dues amounting to Rs. 1,71,523/- for erroneous availment of Cenvat Credit on rent-a-cab service during the period 2011-12 & 2012-13. The said amount got deposited while challan No.00167 and the same was informed by the appellant to the designated authority under VCES vide its letter dated 24.12.2013. However, a show cause notice dated 10th January, 2014 was served upon him proposing the rejection of said declaration in view of the observations that an enquiry/ investigation is pending against the appellant on 1st March, 2013. In furtherance of said show cause notice, its VCES was rejected by the order of designated authority (VCES), Assistant Commission....

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....ion, no question arises for its rejection. 5. While rebutting this argument, it is submitted on behalf of the Department that admittedly, the order under challenge was served upon the appellant on 17th September, 2015. Still the appeal has filed on 03.01.2018 is delayed by one month and 7 days as has rightly been appreciated by the Commissioner (Appeals) otherwise also Tribunal has no power to condone the delay. Appeal is prayed to be dismissed. 6. After hearing both the parties and perusing Order-in- Appeal, it is observed that vide the order dated 16.10.2017, Commissioner (Appeals) has not decided the appeal on merits, but has dismissed the same as being barred by the period of limitation. As the appeal filed before him was filed wi....