2018 (4) TMI 1834

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....ri V.R. Reddy, Assistant Commissioner (AR), for the Respondent. ORDER Appeal lies against Order-in-Appeal No. PK/27/MC/2017, dated 31st July 2017 of Commissioner of CGST & Central Excise (Appeals-II), Mumbai which has upheld the order of the original authority rejecting the declaration made under the Voluntary Compliance Encouragement Scheme, 2013. The dispute pertains to declaration of tax ....

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....stigation or audit has been initiated after 1st March 2013. Learned Chartered Accountant also placed reliance on the decision of the Tribunal in Siddhi Vinayaka Enterprises Pvt Ltd v. Commissioner of Service Tax, Raipur [2016 (43) S.T.R. 474 (Tri.-Del.)] and V.S. Enterprises v. Commissioner of Central Excise & Customs, Nagpur [2017 (52) S.T.R. 151 (Tri. - Mumbai)]. 3. It is seen from the r....