TMI Blog2016 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... S being filed. As the designated authority, has issued a show cause notice beyond the period, as indicated by the Board, the said show cause notice for intention of rejecting the VCES is non-est. Impugned orders is unsustainable and is set aside. - Decided in favour of appellant - ST/54499/2015-ST[DM] - Final Order No. 51819/2016 - Dated:- 19-5-2016 - Shri M.V. Ravindran, Member (Judicial) For the Appellant : Shri Arvind Singh Chawla, Advocate For the Respondent : Ms. Kannu Verma Kumar, AR ORDER This appeal is directed against the Order-in-Appeal No. BHO-EXCUS-002-APP-154-15-16 dated 03.08.2015. 2. The issue involved in this case is whether the rejection of declaration filed by the appellant under service tax Vo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexed to the show cause notice issued) and submits that till date, the investigation is still going on. On careful consideration of the submissions made by both the sides and perusal of records, the court had directed both the sides to produce some precedent judgment as to whether this Court/Tribunal has jurisdiction to entertain any appeals against the rejection of the VCES declaration. We find that Honble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. Vs. Commissioner of Central Excise (Appeals), Coimbatore reported at 2015 (06) LCX0020 have categorically stated that the appeal provisions of the Section 85 and 86 of the Finance Act, 1994 will apply to the proceedings arising out of VCES declaration. The said view was fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice. To allay any apprehension of undue delays and uncertainty, it is clarified that the designated authority, if he has reasons to believe that the declaration is covered by section 106 (2), shall give a notice of intention to reject the declaration within 30 days of the date of filing of the declaration stating the reasons for the intention to reject the declaration. For declarations already filed, the said period of 30 days would apply from the date of this circular. The declarant shall be given an opportunity to be heard before any order is passed by the designated authority. 7. It can be seen from the above reproduced clarification given by the Board, the designated authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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