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D.H. Jadhav Versus Commissioner of Central Excise, Kolhapur

2017 (2) TMI 319 - CESTAT MUMBAI

Rejection of VCES declaration - clerical error - the appellant had wrongly mentioned in Sl.No.6 of the said declaration. The tax liability of ₹ 4,08,857/- admitted by them was correctly declared in the enclosures attached to the said declaration. The appellants have also admittedly paid 50% of the said liability amounting to ₹ 2,04,429/- at the time of filing the declaration - Held that: - it was not intended to file a wrong declaration but it was a typographical error - the appellan .....

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ile declaring the VCES declaration - Held that: - the appellant had failed to consider this said amount in VCES declaration, no benefit in respect of said duty and penalty can be granted to the appellant. - Appeal disposed off - decided partly in favor of appellant. - ST/86214/16 - A/85503/17/SMB - Dated:- 23-1-2017 - Mr. Raju, Member (Technical) Shri.J.N. Somaya, Advocate for appellant Shri.VR Reddy, Asst. Comm. (AR) for respondent ORDER Per Raju 1. The appellant, Shri DH Jadhav had filed a .....

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missioner, they had declared the total amount due from them. However, due to a typographical error at Sl.No.6 of the said VCES declaration, the said liability was declared as ₹ 2,04,429/- which is exactly 50% of the tax liability worked out by them. Learned Counsel argued that this was only a typographical error and VCES declaration should not be rejected on that count. 3. Learned Counsel further informed that they had undertaken some works for APMC and some amount was held back by APMC as .....

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penalty needs to be imposed. 5. I have considered the rival submissions. I find that there are two aspects involved in this dispute. First relates to the so called clerical error in the entitled VCES declaration for the Service Tax liability of ₹ 4,08,857/-. It is an admitted fact that the appellant had wrongly mentioned in Sl.No.6 of the said declaration. The tax liability of ₹ 4,08,857/- admitted by them was correctly declared in the enclosures attached to the said declaration. Th .....

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