2019 (5) TMI 164

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....Vijay Kantharia a/w Mr. J.B. Mishra for the appellant   None for the respondent   P.C. 1. These two appeals have been filed under Section 83 of the Finance act, 1994 (Finance Act, 1994) read with Section 35G of the Central Excise Act, 1944 (the Act). Both the appeals challenge a common order dated 17th May, 2018 passed by the Customs, Excise and Service Tax Appellate Tribunal (t....

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....vel Realtors was an inquiry of roving nature and, therefore, the declaration ought to have been accepted? 3. Regarding question (i) : (a) The respondents had independently filed applications making a declaration under the VCES scheme in terms of the Finance Act, 2013. The original adjudicating Authority accepted the VCES declaration under the Finance Act, 2013 filed by the respondents.....

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....0th August, 2012 was not issued to the respondents. Thus, concluding that the inquiry contemplated under Section 106(2) of the Finance Act, 2013 cannot be said to have been initiated so as to deprive the respondents of the benefit of VCES declaration filed under the Finance Act, 2013. (d) Mr. Kantharia, learned Counsel appearing for the appellant Revenue submits that both the respondents ....

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...., which admittedly is a non-existing entity. Therefore, no proceedings have been initiated against the two respondents herein who had filed declaration under the VCES scheme so as to be hit by Section 106(2) of the Finance Act, 2013. Thus, the impugned order of the Tribunal allowing the appeal of the respondents before it, cannot be found fault with as the Authorities had no jurisdiction to reject....