TMI Blog2018 (3) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - if the investigation under Section 14 of Central Excise Act, 1944 and 72 of Finance Act, 1994and Rule 5A of Service Tax Rules, 1994 is conducted then only the case falls under the category whether of enquiry or investigation as envisaged under Section 106(2)(a)(iii) of Finance Act, 2013 - In the present case the letter issued by the Range Superintendent seeking information does not fall in any of the provisions of Section 14 of Central Excise Act, 1944 and 72 of the Finance Act, 1994 and/or Rule 5A of Service Tax Rules, 1994 - the Commissioner (Appeals) has rightly observed that the letter dated 08/02/2013 issued by the Range Superintendent cannot be construed as enquiry or investigation which debar the respondents from VCES schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the respondent submits that the Range Officer, without any intelligence, issued a general letter dated 08/02/2013 seeking detailed information.This letter is not under Section 14, therefore, there was no investigation initiated against the respondent.Therefore, this letter cannot be construed as summons or enquiry envisaged under Section 14.The Learned Commissioner has rightly held that the letter dated 08/02/2013 is not a part of any investigation. The respondent is eligible for VCES scheme. 5. We have carefully considered the submissions made by both the sides. 6. The limited issue to be decided by us is whether the issuance of letter dated 08/02/2013 by the Range Superintendent seeking some information will construe a par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is invited to clarification issued at S. No. 4 of the circular No. 169/4/2013-S.T., dated 13-5-2013, as regards the scope of section 106(2)(a) of the Finance Act, 2013, wherein it has been clarified that the provision of section 106(2)(a)(iii) shall be attracted only in such cases where accounts, documents or other evidence are requisitioned by the authorized officer from the declarant under the authority of a statutory provision. S. No. Issues Clarification A communication of the nature as mentioned in the previous column would not attract the provision of section 106(2)(a) even though the authority of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (iv) Approval of audit para by MCM, and issuance of SCN, if party does not agree to the para so raised. The audit culminates at a point when the audit paras raised are settled in any manner as stated above. The pendency of audit as on 1-3-2013 means an audit that has been initiated before 1-3-2013 but has not culminated as on 1-3-2013. 3. Trade Notice/Public Notice may be issued to the field formations and tax payers. 7. From a plain reading of the above circular it has been abundantly clarified that if the investigation under Section 14 of Central Excise Act, 1944 and 72 of Finance Act, 1994and Rule 5Aof Service Tax Rules, 1994 is conducted then only the case falls under the category whether o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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