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2018 (9) TMI 1672 - HC - Service TaxVoluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act, 2013 without any appeal provision in the scheme and that the appeal is not maintainable. Held that:- The issue decided in the case of Narasimha Mills Pvt. Ltd. vs. Commissioner of C. Ex.(Appeals), Coimbatore, [2015 (6) TMI 787 - MADRAS HIGH COURT] where the Madras High Court, by specific observation, dismissed the appeal on the ground that there is no remedy of appeal in the scheme would be giving unfettered power to the authority and same is not acceptable. There is no reason to adopt a different approach and view than the approach and view adopted by Madras High Court. - The CESTAT directed to hear the appeal afresh and pass appropriate orders on merit of the appeal. Decided in favor of assessee.
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