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2016 (1) TMI 825 - AT - Service TaxRejection of VCES-I declaration - it was submitted that the inquiry initiated by the DGCEI is of roving nature as general inquiry was made from various other assessees also - Held that:- against both the appellants the DGCEI issued letter dated 17/1/2013 and 19/2/2013 asking for some information and documents related to their taxable activity. In the said letter it was mentioned that information is called for under Section 14 of the Central Excise Act, 1944. Board circular No. 170/5/2013-ST dated 8/8/2013 and No. 174/9/2013-ST dated 25/11/2013 clarified the same issue - From the above clarification, it is clear that if the information is sought of roving nature even though communication regarding seeking information quoted Section 14 which shall not attract provisions of Section 106(2)(a). The cases of the appellants are squarely covered under the above clarification - Board Circular binding on the departmental officers. - The Ld. Adjudicating authority should have accepted the declaration filed by the appellants - VCES declaration cannot be rejected - Decided in favor of assessee.
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