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2019 (2) TMI 1312 - AT - Service TaxRejection of VCES Declaration - appellant had indicated that they have paid their dues on 2.5.2013, which is prior to the coming into operation of the VCES scheme - rejection of declaration on the ground that dues were paid prior to the insertion of VCES Scheme - Held that:- Although the impugned order has been passed after the passing of the order of this Tribunal in ANISHA DEEPAK TANK VERSUS COMMISSIONER OF CENTRAL EXCISE NASHIK [2018 (5) TMI 1210 - CESTAT MUMBAI], dated 29.12.2017, but still the Commissioner rejected the aforesaid submission of the Appellant on the ground that the aforesaid appeal i.e. Appeal No. ST/86978/2014 is not maintainable before the tribunal as per the VCES scheme and therefore he decided the appeal on merits and confirmed the demand with interest and penalty through the impugned order. While going through the order dated 29.12.2017 of the Tribunal in appellant’s case concerning VCES scheme, I find that the ground of non-maintainability of Appeal before this Tribunal, which has been given by the Commissioner while rejecting the submission of the appellant in the present case, has not been argued anywhere by the revenue in that Appeal. Once the issue has been decided by the Tribunal in favour of appellant it can’t be reopened by any of the authorities below. The Commissioner has erred in recording the finding on the admissibility of the declaration filed by the appellant under the VCES Scheme. Nothing has been produced on record nor it is the case of revenue that the aforesaid order dated 29.12.2017 has been challenged by the revenue in appeal. Appeal allowed - decided in favor of appellant.
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