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TMI Blog2016 (9) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19/1/2015 rejected the appeal of the appellant. 2. The fact of the case is that the appellant filed VCES declaration on 21/12/2013 for total dues of Service Tax of Rs. 6,36,320/-. As per Section 107 of the scheme, the appellant was suppose to deposit 50% amount i.e Rs. 3,18,160/- on or before 31/12/2013 out of which they paid Rs. 3 lacs on 28/12/2013 and remaining amount of Rs. 18,160/- paid on 2/1/2014. The balance 50% deposited on 28/3/201 for which due date was 20/4/2014. The designated authority i.e. Asstt. Commissioner issued show cause notice on 24/4/2014 proposing rejection of VCES declaration on the ground of the total amount i.e. 50% not paid on or before due date i.e. 31/12/2013. In the adjudication order, declaration was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue reiterates findings of the impugned order. She submits that time limit for payment of first instalment of 50% was on or before 31/12/2013, which is the mandatory period provided under the statute. There is no provision in the VCSE for extension of time limit or condonation of delay for deposit of 50% amount therefore under any circumstances, the extension cannot be granted beyond 31/12/2013. Both the lower authorities have, correctly following statutory provisions, rejected the declaration. In this support she placed reliance on the Hon'ble Gujarat High Court judgment in case of Ramilaben Bharatbhai Patel Vs. Union of India [2012(35) S.T.R. 695 (Guj)]. As regard the issuance of show cause notice on 24/4/2012, she submits that as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l that the show cause notice was not issued within one month from the filing of declaration. I agree with the submission of the Ld. A.R. Provision for issuance of show cause notice has been provided under the circular is only under Section 106(2) which provides that if any deficiency or error is found in the declaration filed under Section 106(2) notice required to be issued, whereas in case of deposit of an amount as provided under 107 there is no provision for issuance of any notice. Since the date of deposit which is later than the filing of declaration, it cannot be expected from the designated authority to issue any notice. Therefore non issue of notice within one month from the date of declaration cannot be reason for vitiating the en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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