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2016 (9) TMI 892 - CESTAT MUMBAIVCES declaration - rejection of declaration filed under the Voluntary Compliance Encouragement Scheme, 2013 - whether an appeal would lie to Tribunal against the rejection of VCES declaration filed by the appellant - Held that:- by following the judgment of Hon’ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. vs. CCE, Coimbatore [2015 (6) TMI 787 - MADRAS HIGH COURT], we hold that all these appeals are maintainable before the Bench. It is found that whether the appellants herein are eligible for the VCES benefit or otherwise has to be decided by the designated authority. In these cases in hand, the designated authority has in the group companies’ case on the very same issue accepted the VCES declaration while in the appellants’ case herein, rejected the same. Therefore, without going into the merits of the case and keeping all the issues open, we record that the designated authority should be given an opportunity to reconsider the issue afresh. Accordingly, we set aside the impugned order and restore the VCES declarations to their original numbers before the designated authority with a direction that he should decide the VCES declarations on merits after following the principles of natural justice. - Appeals allowed by way of remand
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