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2015 (10) TMI 1853 - CESTAT NEW DELHIRejection under VCES, 2013 – Statutory provision of Appeal under VCES - Powers of Commissioner (Appeals) to entertain the appeal - Revenue contends that VCES, 2013 does not have any provision for filing appeal against the order passed rejecting the declaration and has issued communication rejecting the declaration - Appeal filed by Respondent thus not maintainable. Respondent contends that deposit made was sufficient to discharge the obligation of deposit of 50% of declared tax dues and communication rejecting the declaration was not properly communicated through SCN. Held That:- VCES cannot have an independent existence thus all provisions of Act except to the extent specifically excluded would be applicable – Finality of the scheme could be attained from the communication of the Revenue and it is for the designated authority to decide whether the SCN has to be issued or not - Argument of the Revenue to file writ petition as remedy does not make any sense – Decision made in the case of Narasimha Mills Pvt. Ltd. Vs. CCE (Appeals) [2015 (6) TMI 787 - MADRAS HIGH COURT] followed – Appeal is maintainable - Decided against the revenue.
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