2022 (1) TMI 809

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....illai, Consultant for the Appellant Shri Arul C. Durairaj, Authorized Representative for the Respondent ORDER: This appeal is filed by the appellant against the communication in F. No. IV/16/01/2014-CCE (A-I) dated 20.01.2015 issued by the Commissioner of Customs, Central Excise & Service Tax (Appeals-I), Coimbatore. 2. The Commissioner (Appeals), in the above communication, has reject....

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....VCES, the Hon'ble High Court has ruled as under: "18. Further, it is relevant to note that the Service Tax Voluntary Compliance Encouragement Scheme, 2013 has been introduced by the Central Government, in exercise of the powers conferred by sub-sections (1) and (2) of Section 114 of the Finance Act, 2013 (17 of 2013) with effect from 13-5-2013 by Notification 10/2013 and hence, it is not ....

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....r of the decision maker, who, while passing such order, might have misapplied the law, came to an incorrect factual finding, acted in excess of his jurisdiction, abused his powers, was biased, considered evidence which he should not have considered, or failed to consider evidence that he should have considered. To err is human and hence it cannot be expected that all the decision makers would be p....