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2017 (8) TMI 711 - HC - Service TaxVoluntary Compliance Entitlement Scheme - while appellant had explained the alleged violation of Rule 6(3B) of the CENVAT Credit Rules, 2004, they had sought more time to reconcile the inconsistency between the declaration and ST-3 returns - Held that: - when a mistake in the returns filed by the appellant is pointed out and on that basis, the application made by the appellant was proposed to be rejected, the respondent ought to have considered the request of the appellant for more time for reconciliation and on that basis, should have afforded the appellant an opportunity to explain the inconsistency so pointed out. Having not done so, the matter needs to be re-considered by the respondent - appeal allowed by way of remand.
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