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2018 (6) TMI 332
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....r (AR) for respondent ORDER This appeal is directed against Order-in-Appeal No: PK/26/MC/17-18 dated 31/07/2017 passed by the Commissioner of CGST & Central Excise (Appeals- II) Mumbai. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this case is whether both the lower authorities were correct in dismissing the VCES declaration ....
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.... has reason to believe that the declaration is covered by Section 106(2) of the Customs Act, 1962, shall give a notice of intention to rejection within 30 days from the date of filing of the declaration. It is his submission that in the case in hand, there is a delay of 1 ½ years. He relies upon the decision of the Tribunal holding such rejection of VCES is not correct, as is decided ....
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....nd that the Tribunal has been entertaining the appeals filed against the rejection of VCES scheme and the law has been as has been settled by Hon'ble High Court of Madras in Narasimha Mills Pvt Ltd (supra) by holding that appeal against rejection of the VCES declaration lies before the Tribunal, hence this appeal is maintainable. 6. As regards the issue involved in this case, I find m....