TaxTMI 
TaxTMI 
2022 (5) TMI 986
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....07 to December, 2012 on the ground of pendency of enquiry initiated against it before 01.03.2013 that suffered an adjudication process and gone on appeal to the Commissioner of CGST & Central Excise (Appeals-II), Mumbai is assailed in this appeal. 2. I have heard submissions from both the sides and perused the case record as well as the relevant texts of the VCES, 2013 introduced vide Chapter 6 of the Finance Act, 2013. It has been submitted by the learned Counsel for the Appellant Mr. Aman Haria that Appellant is a sister concern of M/s. Kamla Mills Ltd. who had also undergone the similar process and received a favourable order from this Tribunal vide its order passed in appeal No. ST/87780/2017 as reported in 2018-TIOL-1607-CESTAT-MUM al....
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....Division Bench of this Tribunal in the above referred judgment of M/s. Pandhe Constructions Pvt. Ltd. and it was held therein that since no specific time limit was provided under the statute, CBEC Circular No. 170/5/2013-ST dated 08.08.2013 prescribing maintenance of uniformating in issuing notice within 30 days of such filing of declaration under the VCES cannot override the provisions of legislation, for which it cannot be considered as proper and justified. In passing such an order the Division Bench of this Tribunal had followed the ratio from the judgment of the Hon'ble Supreme Court pronounced in respect of Ratan Melting & Wire Industries (Res.) cited supra wherein it has been clearly held that Government Circular/Clarification is....
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....arryout necessary verification of service provided by M/s. Kamla Group or its associated company and Service Tax liability that has been discharged by them before the deadline prescribed in the scheme i.e. before 01.03.2013. On verification of the documents submitted by the Appellant, at the instance of learned Authorised Representative, it is further noticed that summons under Section 14 of the Central Excise Act, 1944, equally applicable to Service Tax matters, was being issued to the Manager of M/s. Kamla Group by the same authorised Superintendent of Anti-evation Construction Cell on dated 18.11.2013, which is much after the deadline prescribed under the Act. Be that as it may, without reference to the Circular that had stipulated the t....
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....pealable before the Division Bench. (ii) The order of M/s. Kamla Mills Ltd. was passed on dated 22.03.2018 while the order in M/s. Pandhe Constructions Pvt. Ltd. was passed on 30.04.2019 and no reference is made to the judgment passed in M/s. Kamla Mills Ltd. that had followed the judicial precedent set by this Tribunal in the following cases:- (a) Abhi Engineering Corporation Vs. Commissioner of Central Excise & Customs, Nagpur - [2015-TIOL-2197-CESTAT-MUM], (b) Sidhi Vinayaka Enterprises Pvt. Ltd. Vs. Commissioner of Service Tax, Raipur - [2016 (43) STR 474 (Tri.-Del.)] [2016-TIOL- 1325-CESTAT-DEL], (c) V.S. Enterprises Vs. Commissioner of Central Excise & Customs, Nagpur [2017 (52) STR 151 (Tri.-Mumbai)] [2017-TIOL- 299-CESTAT-MU....