TMI Blog2017 (11) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... demand under Section 73 of Finance Act,, 1994 was maintainable in view of immunity granted to the appellant by provisions of sub Section (1) of Section 108 of Finance Act, 2013 - appellant is entitled to be issued with certificate in the form VCES-III - appeal allowed. - ST/70018/2016-CU [DB] - ST/A/71320/2017-CU[DB] - Dated:- 9-10-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Vineet Kumar Singh (Advocate) for Appellant Shri Mohd Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is arising out of Order-in-Original No.ALD/EXCUS/000/(ST-72/14 156/14) 24 25 of 2015 dated 24/09/2015 passed by Commissioner of Central Excise, Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to ₹ 38,12,575/- demanded through show cause notice dated 22.04.2014 should be recovered from them. On contest both the show cause notices were adjudicated through Order-in-Original dated 24.09.2015 wherein the entire amount demanded was confirmed and both the show cause notices were disposed. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the parties. 4. Having considered the submissions and on perusal of record and on perusal of provisions of Sections 104 to 114 covered by Chapter VI of Finance Act, 2013, we find that Section 107 of Finance Act, 2013 and Section 108 of Finance Act, 2013 are as follows :- Section 107 Procedure for making declaration and payment of tax dues. - (1) Subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty details of payment made from time to time under this Scheme along with a copy of acknowledgement issued to him under sub-section (2). (7) On furnishing the details of full payment of declared tax dues and the interest, if any, payable under the proviso to sub-section (4), the designated authority shall issue an acknowledgement of discharge of such dues to the declarant in such form and in such manner as may be prescribed. Section - 108 Immunity from penalty, interest and other proceeding. - (1) Notwithstanding anything contained in any provision of the Chapter, the declarant, upon payment of the tax dues declared by him under sub-section (1) of section 107 and the interest payable under the proviso to sub-section (4) the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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