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2017 (10) TMI 451 - AT - Service TaxRejection of VCES Scheme - case of Revenue is that appellant have not made true Declaration - non-issuance of SCN - Held that: - the Commissioner of Central Excise has the reason to believe that declaration made by the appellant under this scheme is false, therefore, the reasons to be recorded in writing is wrong. Serving the notice to the appellant with regard to such declaration requiring him to show cause why he has not paid or short paid. Section 111 (1) to (2) of the Act further provides no information shall be taken under subsequent after expiry of one year from the date of declaration. In this case, it is an admitted fact that no show cause notice in writing in compliance to section 111 of the Act has been issued to the appellant. Further, the mandate of section 111(2) is that after one year from the expiry of date of declaration, no action shall be taken - Admittedly, as no show cause notice has been issued to the appellant, in that circumstances, the declaration filed by the appellant is required to be accepted. - appeal allowed - decided in favor of appellant.
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