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2022 (1) TMI 809 - AT - Service TaxRejection of VCES scheme - rejection on the ground that the Voluntary Compliance Encouragement Scheme (VCES) did not have provision for a statutory appeal against the order of rejection of declaration under Section 106 (2) of the Finance Act by the Designated Authority - HELD THAT:- The Hon’ble jurisdictional High Court of Judicature at Madras in the case of THE NARASIMHA MILLS PRIVATE LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) , THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE [2015 (6) TMI 787 - MADRAS HIGH COURT], has clearly held that an order of rejection of benefit under the impugned scheme is appealable under Section 85 of the Finance Act, 1994. The impugned communication by the Commissioner (Appeals) cannot sustain and therefore, the same is set aside. The Commissioner (Appeals) is directed to take up the appeal preferred by the appellant and dispose of the same on merits and in accordance with law, after affording reasonable opportunities to the appellant - Appeal allowed by way of remand.
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