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2017 (1) TMI 1525 - CESTAT NEW DELHIVoluntary Compliance Encouragement Scheme, 2013 (VCES) - according to the Revenue, the VCES declaration of respondent is not maintained under Section 106 (2) of the VCES - Held that: - Since proceedings have already been concluded vide order dated 19th October, 2016 in favour of the respondent, against which no appeal was preferred by the Revenue, the matter has attained finality. Therefore, present appeal filed against the impugned order date 6th September, 2017 cannot be maintained. Communication of letter - Held that: - Section 37C of the Central Excise Act, 1944 mandates that in case of speed post, the proof of delivery of the letter has to be obtained by the sender - In this case, since no acknowledgement of proof of delivery of said letter has been produced by Revenue, it has to be construed that the letter dated 05.06.2012 has not been received by the respondent - the provisions of Section 106 (2) of VCES is not applicable for rejection of the declaration filed by the respondent. Appeal dismissed - decided against Revenue.
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