2023 (10) TMI 1216

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....resentative ) for the Respondent ORDER RAJU This appeal has been filed by M/s. Archna Traders against denial of benefit of VCES Scheme to the appellant. 2. Learned Counsel for the appellant pointed out that they had applied for VCES Scheme, however the benefit of VCES Scheme was denied to him invoking Section 106 of the Finance Act, 2013. The said Section reads as follows: "106. (1) Any pe....

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....r investigation in respect of a service tax not levied or not paid or short-levied or short-paid has been initiated by way of - (i) search of premises under section 82 of the Chapter; or (ii) issuance of summons under section 14 of the Central Excise Act, 1944 (1 of 1944), as made applicable to the Chapter under section 83 thereof; or (iii) requiring production of accounts, documents or o....

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.... of person who is eligible to make a declaration under VCES Scheme. Sub-section 2 of 106, prescribes that people against whom any inquiry or investigation have been initiated prior to 1 March 2013 are not eligible for making VCES declaration. In the instant case, we find that a summon was issued to the appellant on 28 March, 2012 and subsequently again on 07.03.2013. Clause 2 of Section 106 reads ....

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.... declaration." 4.1 It is seen that Clause (ii) & (iii) of sub-Section 106 (2) prescribes that, where summon has been issued 14 of Central Excise Act 1944, the person becomes in eligible for the scheme. In the instant case, it is noticed that a summon was issued to the appellant on 28.03.2012 much prior to the cut off date of 01 March 2013. Moreover, it is also informed to the court by the Learne....