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TMI Blog2018 (5) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent Per: M V Ravindran: The This appeal is filed against Order-in-Appeal No: NSK-EXCUS-000-APP-357-13-14 dated 13/03/2014 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this appeal is whether appellant's declaration under Voluntary Compliance Encouragement Scheme ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of India 2014-TIOL-630-HC-AHM-ST. In the said case their Lordships have recorded the facts which are that amounts due from the petitioner therein were paid after 01/03/2013 much before enactment of VCES 2013 on 10/05/2013 and the VCES declaration was filed with the authorities which was rejected; after considering the entire scheme as promulgated by Finance Act, 2013, their Lordships has held as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 106 with Section 105(l)(e) would make it clear that the position of a declarant vis-a-vis his service tax dues would have to be ascertained as on 1-3 2013. If any proceedings for determination of the tax dues of a person have been initiated be ore 1-3-2013, declaration of such a person would not be accepted. Likewise, arrear of tax which could be declared in such declaration would be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he declaration can be made in terms of Section 106 of tax dues. The term "tax clues " is defined in Section 105(l)(e). If we accept the stand of the department that any tax which is deposited be ore 10-5-2013 cannot form part of a declaration, the same would substantially mutilate the definition of term "tax dues " contained in Section 105(1)(e) If the intention of the Legislature was to exclude a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also considered by the Hon'ble High Court and in paragraph 31, quashed and set aside the communication which rejected the VCES declaration. 6. Respectfully following the ratio of the said judgment of the High Court we hold that the impugned orders are unsustainable and liable to be set aside and we do so. 7. The impugned orders are set aside and the appeals are allowed.. (Pronounced in Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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