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2023 (10) TMI 1216 - CESTAT AHMEDABADDenial of benefit of VCES Scheme - no inquiry against the appellant and the inquiry was only against M/s. Adani - HELD THAT:- Section 106 elaborates the nature of person who is eligible to make a declaration under VCES Scheme. Sub-section 2 of 106, prescribes that people against whom any inquiry or investigation have been initiated prior to 1 March 2013 are not eligible for making VCES declaration. In the instant case, it is found that a summon was issued to the appellant on 28 March, 2012 and subsequently again on 07.03.2013. It is seen that Clause (ii) & (iii) of sub-Section 106 (2) prescribes that, where summon has been issued 14 of Central Excise Act 1944, the person becomes in eligible for the scheme. In the instant case, it is noticed that a summon was issued to the appellant on 28.03.2012 much prior to the cut off date of 01 March 2013. Moreover, it is also informed to the court by the Learned Counsel that the subsequently a demand SCN was issued to the appellant in the same proceedings which were initiated by said summons. In view of above the appellants were rightly held ineligible for the scheme. There are no error in the impugned order. The appeal is therefore dismissed.
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