TMI Blog2016 (9) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is later than the filing of declaration, it cannot be expected from the designated authority to issue any notice. But, following principles of natural justice, opportunity of being heard can be provided to appellant by issuing the SCN – issuance of SCN not required by law – appeal rejected – decided against appellant. - APPEAL NO. ST/86762/15-MUM - ORDER NO.A/87746/2016-WZB/SMB - Dated:- 13-4-2016 - Mr. Ramesh Nair, Member(Judicial). Shri. Mihir Deshmukh, Advocate for the Appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 18,160/- was attempted to be deposited on 31/12/2013 but due to system error this balance amount could not be deposited which was subsequently paid on 2/1/2014. The appellant produced snap shot, bank website as a token of proof of their attempt to make payment on 31/12/2013. They also submitted these evidences before this Tribunal therefore since it is beyond the control of the appellant due to system error, delay if any, occurred should be condoned and accordingly the declaration could not have been rejected. He further submits that as per the Board Circular No. 170/05/2013-ST dated 8/8/2013, designated authority is under obligation to issue show cause notice, if he intends to reject the declaration within 30 days from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration filed, notice is given for default of payment of 50% which is required to be made on or before 31/12/2013. As regard the deposit of amount provision is made under Section 107 and there is no provision either in the scheme or in the circular for issuance of show cause notice for the failure of compliance of deposit provided under Section 107. 6. I have carefully considered the submissions made by both the sides. 7. I find that the fact of the case is not under dispute. The appellant admittedly have not paid 50% of the total dues declared by them of ₹ 3,18,160/- on or before 31/12/2013. Though they have shown reason for non payment of balance amount of ₹ 18,160/- on 31/12/2013 which was subsequently made on 2/1/2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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