VCES 2013: CESTAT Directed to Hear Appeal on Merits Despite Initial Dismissal as Non-Maintainable.

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....Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. - Order of Tribunal set aside - Directed to hear the appeal on merit.....