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2023 (10) TMI 1165 - CESTAT KOLKATARejection of benefit of Voluntary Compliance Encouragement Scheme, 2013 - ante-dated SCN - case of Revenue is that since the notice under section 72 of the Finance Act, 1994 have been issued dated 18th January 2013, which is prior to 1 March 2013, the Appellant is not eligible to avail the benefit of VCES, 2013. HELD THAT:- The Show Cause Notice dated 31st December 13 is anti-dated and have been dispatched only on 10 January 2014 by speed post - It is found that the Show cause Notice has been issued beyond the period of 30 days as prescribed by the Board vide clarificatory circular No. 170/05/2013-ST dated 8 August 2013 and further reiterated vide the Circular No. 174/09/2013 – ST dated 25 November 2013. The Show Cause Notice is bad and hit by limitation - the impugned order set aside - appeal allowed.
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