2019 (5) TMI 1247

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....Appellant : Request for Adjournment/written submission For The Respondent : Shri Gyandendra Kr. Tripati, Deputy Commissioner (AR) ORDER Per: Anil G. Shakkarwar The appellant has submitted a written submission and through a communication dated 28.01.2019 prayed for decision on the basis of written submission. Accordingly, we have heard the learned A.R. for revenue and have perused the written....

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....m VCES-3 was issued on 30.10.2013. On 01.10.2014 show cause notice was issued making allegations that declaration under VCE Scheme filed on 07.10.2013 was substantially false. We note that discharge certificate in the form VCES-3 was issued in terms of Sub-section (7) of Section 107 of the Finance Act, 2013. We further note that it is provided through Section 108 of Finance Act, 2013 that once a d....