Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 892 - CESTAT MUMBAI

2016 (9) TMI 892 - CESTAT MUMBAI - TMI - VCES declaration - rejection of declaration filed under the Voluntary Compliance Encouragement Scheme, 2013 - whether an appeal would lie to Tribunal against the rejection of VCES declaration filed by the appellant - Held that:- by following the judgment of Hon’ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. vs. CCE, Coimbatore [2015 (6) TMI 787 - MADRAS HIGH COURT], we hold that all these appeals are maintainable before the Bench. It is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he issue afresh. Accordingly, we set aside the impugned order and restore the VCES declarations to their original numbers before the designated authority with a direction that he should decide the VCES declarations on merits after following the principles of natural justice. - Appeals allowed by way of remand - ST/86385 to 86390/16-Mum - A/89357-89362/19/STB - Dated:- 26-7-2016 - Mr. M.V. Ravindran, Member (Judicial)and Mr. C.J. Mathew, Member (Technical) Shri L. Badrinarayanan, Advocate, for ap .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d lie to Tribunal against the rejection of VCES declaration filed by the appellant. 5. Lot many arguments were put forth by both sides. 6. We find that the Hon ble High Court of Madras in the case of Narasimha Mills Pvt. Ltd. vs. CCE, Coimbatore reported in 2015 (39) STR 795 (Mad.), has gone into specifically the very same issue and held in para 18 that an order passed by the designated authority is appealable under Section 85 of the Finance Act, 1994. Respectfully following the said judgment, w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version