TMI Blog2016 (2) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of tax by ₹ 1,349/- Held that:- there is no case of deliberate default on the part of the appellant. No opportunity was ever given to the appellant after the filing of the VCES application to remove the defect. It was only after the payment of 2nd (final) instalment (100%) on or before 30/6/14, when the appellant had admittedly paid hundred percent of the tax dues under the scheme, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant : None For the Respondent : Shri Ravindra K Das, Deputy Commissioner (AR) ORDER Per Anil Choudhary This is an appeal against order in appeal dated 23/4/15 passed by Commissioner appeals, custom Excise and service tax, Noida by which the application filed by the appellant under VCES was rejected upholding the order of rejection dated 11/9/14. 2. The brief facts are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, for short payment of tax by ₹ 1,349/-, the VCES-I declaration was rejected. 3. Being aggrieved the appellant preferred appeal before ld. Commissioner appeals who vide the impugned order was pleased to uphold the rejection relying on the ruling of Honourable Gujrat High Court in the case of Ramilaben Bharatbhai Patel v. Union of India 2014 (35) STR 695 (Guj.), wherein the Honoura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of the first instalment on or before 31/12/13 the Commissioner Appeals upheld the order of rejection. 4. The appellant is absent in spite of service of notice which was issued on 15/10/15. Hence as the matter is small,the same is taken up for hearing and disposal with the help of learned D.R. Heard learned D.R. in length who relies on the impugned order. 5. Having considered the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant without any opportunity to remove the defects and further without any opportunity to be heard, the order of rejection was passed. Further there were no tax dues on the date of issue of rejection order. In this view of the matter I set aside the impugned order and allow the appeal. The VCES application of the appellant is held to be in order and deemed to be accepted under the scheme, rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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