2024 (8) TMI 1514

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....N. Paul, both Advocates. For the Respondent : Shri S. Mukhopadhyay, Authorized Representative. ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order wherein the adjudicating authority while adjudicating the show-cause notice has gone beyond the scope of show-cause notice by considering the application filed by the appellant under VCES Scheme. 2. The ld. Counsel for t....

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....ties as it has been held by the Hon'ble Bombay High Court that the order passed under VCES Scheme is an appealable order in the case of Dr. Yeshwant Dhume Vs. Assistant Commissioner of Service Tax, Panaji reported in 2019 (369) ELT 181 (Bom.). Therefore, he prayed that the order of rejection under VCES Scheme attained finality. In that circumstances, the adjudicating authority was required to cons....

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....he submissions. 6. We have gone through the decisions placed by the ld. Counsel for the appellant, which mandate that the order of rejection of VCES Scheme is an appealable order. Admittedly, the said order dated 25.07.2014 is the subject matter of this appeal before us. 7. In that circumstances, the order dated 25.07.2014 passed by the preceding period rejecting VCES Scheme, has become final in....