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2016 (1) TMI 825 - CESTAT MUMBAI

2016 (1) TMI 825 - CESTAT MUMBAI - 2016 (42) S.T.R. 307 (Tri. - Mumbai) - Rejection of VCES-I declaration - it was submitted that the inquiry initiated by the DGCEI is of roving nature as general inquiry was made from various other assessees also - Held that:- against both the appellants the DGCEI issued letter dated 17/1/2013 and 19/2/2013 asking for some information and documents related to their taxable activity. In the said letter it was mentioned that information is called for under Section .....

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ntal officers. - The Ld. Adjudicating authority should have accepted the declaration filed by the appellants - VCES declaration cannot be rejected - Decided in favor of assessee. - Appeal No. ST/85326, 85327/15 - Final Order Nos. A/85098-85099/2016-WZB/SMB - Dated:- 27-11-2015 - RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri G Natarajan, Adv. For the Respondent : Shri Vikram Kaushik, Asstt. Commissioner (AR) ORDER Per: Ramesh Nair: These appeals are directed against Orders-in-Original .....

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as envisaged in sub-section (2) of section 106 of the Act". The Revenue issued show cause notice proposing rejection of declaration under provisions of Section 111 of Finance Act, 2013 on the ground that inquiry was initiated against the appellant by DGCEI and the documents were sought for by the DGCEI vide letter dated 17/1/2013 and 19/2/2013 accordingly as on 1/3/2013 the inquiry was pending therefore appellants have filed wrong declaration. In the adjudication, Ld. Commissioner rejected .....

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nature as general inquiry was made from various other assessees also. Therefore even though the Section 14 was quoted in the letter it cannot be said that the inquiry is in the nature which falls under the exclusion category of inquiry as provided under Section 106(2). In support of his submission he relied upon the Board Circular No. 170/5/2013-ST dated 8/8/2013 wherein at Sr. No. 1 issue was clarified that communication for seeking information of roving nature even though the communication has .....

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dated 17/2/2003 issued by DGCEI wherein the information and documents were called for under Section 14 of the Central Excise Act, therefore inquiry was under Section 14 and as per clear provisions under Section 106(2)(a) of Finance Act, 2013 the investigation conducted is under Section 14, in such case, declaration is liable to be rejected. He further submits that despite communication for inquiry mentioned under Section 14 if the declaration is accepted, the provisions of Section 106(2)(a) sha .....

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nder dispute that against both the appellants the DGCEI issued letter dated 17/1/2013 and 19/2/2013 asking for some information and documents related to their taxable activity. In the said letter it was mentioned that information is called for under Section 14 of the Central Excise Act, 1944, the said letters are reproduce below: [IMAGES NOT PRODUCED] It can be seen that same inquiry was made from various assessee of roving nature. The Board circular No. 170/5/2013-ST dated 8/8/2013 and No. 174/ .....

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the circular No. 169/4/2013-ST, dated 13.5.2013, as regards the scope of section 106 (2) (a) of the Finance Act, 2013, wherein it has been clarified that the provision of section 106 (2)(a)(iii) shall be attracted only in such cases where accounts, documents or other evidence are requisitioned by the authorized officer from the declarant under the authority of a statutory provision. A communication of the nature as mentioned in the previous column would not attract the provision of section 106 .....

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