2013 (12) TMI 568

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..... l other provisions of the Act except to the extent specifically excluded, apply to proceedings under the scheme - The impugned order passed by the Deputy Commissioner of Central Excise and Service Tax would necessarily be appealable under Section 86 of the Indian Finance Act, 1994 - writ petition is dismissed as withdrawn with liberty to file an appeal. In case, such an appeal is filed, it shall b .....

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..... ealable. We are unable to accept correctness of instructions issued by the Central Board of Excise and Customs, for the simple reason that after incorporation of the Service Tax Voluntary Compliance Encouragement Scheme into the Finance Act, all other provisions of the Act except to the extent specifically excluded, apply to proceedings under the scheme. The impugned order passed by the Deputy .....

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