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M/s. Star Enterprises Versus Commissioner of Central Excise, Aurangabad

2017 (5) TMI 962 - CESTAT MUMBAI

Penalty u/s 78 - VCES scheme - false delaration made by assessee - differential tax with interest was paid by assessee on being pointed out by Revenue regarding false declaration - Held that: - Since there is a false declaration, the appellants canno .....

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ase cannot be settled under the VCES. - Appeal dismissed - decided against assessee. - ST/86141/16 - A/86857/17/SMB - Dated:- 17-4-2017 - Shri Ramesh Nair, Member (Judicial) Shri R.S. Indani, Advocate for the appellant Shri M.P. Damle, Asstt. Com .....

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ax dues is ₹ 13,55,3,70/- on the basis of income tax returns and balance sheet. Accordingly, show-cause notice was Issued on the allegation of false declaration. The appellants have discharged the entire tax liability but not within the time pr .....

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irmed amount of service tax. Being aggrieved by the Order-in-Original, the appellants filed this appeal. 2. Shri R.S. Indani, Id. counsel appeared on behalf of the appellants submits that since entire tax amount confirmed by the adjudicating authorit .....

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han 50% of the tax dues even as determined by the department has been paid on 31.12.2013. He submits that for remaining amount the period was available with interest up to 31.12.2014. He submits that the entire remaining amount was paid before 31.12. .....

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Ld. Asstt. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He further submits that once the declaration was found false and that too not due to clerical error, the benefit of VCE scheme is not avail .....

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