TMI Blog2018 (6) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferent names. Therefore the letter addressed to the M/s. Marvel Realtors cannot be considered as service of this letter to all the appellants. Even though the letter was issued, on this technical lapse on the part of the Revenue it cannot be said that the inquiry contemplated under Section 160(2) of the Finance Act was initiated. Tribunal in the case of M/s. L.V. Construction & Company [2016 (1) TMI 825 - CESTAT MUMBAI] relying on the Board Circular No.170/5/2013-ST dt. 08.08.2013 held that where the information is sought of roving nature even though communication regarding information quoted Section 14 of the Act. The provisions of Section 106(2)(a) shall not attract. - In the facts of the present case also the information sought is o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the Revenue therefore the appellants are before us. 2. Shri Gajendra Jain, Ld. Counsel appearing on behalf of the appellant at the outset submits that as per the name of the appellants, it can be seen that none of the appellant is M/s. Marvel Realtors. All the appellants are different entities therefore letter issued to M/s. Marvel Realtors cannot be construed as inquiry initiated against the appellants, on this ground itself the order of the Commissioner (Appeals) is not sustainable. He further submits that the inquiry against all the appellants and other companies were going on. The Board also clarified thatwhere the inquiry is of general nature and not specific to a particular case of the particular company, the inquiry cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are private limited company and partnership firm in different names. Therefore the letter addressed to the M/s. Marvel Realtors cannot be considered as service of this letter to all the appellants. Even though the letter was issued, on this technical lapse on the part of the Revenue it cannot be said that the inquiry contemplated under Section160(2) of the Finance Act was initiated. Secondly this Tribunal in the case of M/s. L.V. Construction Company relying on the Board Circular No.170/5/2013-ST dt. 08.08.2013 held that where the information is sought of roving nature even though communication regarding information quoted Section 14 of the Act. The provisions of Section 106(2)(a) shall not attract. The finding of the said order is reprod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence are requisitioned by the authorized officer from the declarant under the authority of a statutory provision. 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 section 14 of the Central Excise Act may have been quoted therein. The Board circular No. 174/9/2013-ST dated 25/11/2013 3 Whether benefit of VCES would be available in cases where documents like balance sheet, profit and loss account etc. are called for by department in the inquiries of roving nature, while quoting authority of section 14 of the Central Excise Act in a routine manner. The designated aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Board instruction, inquiry initiated by the DGCEI in form of letter dated 19/2/2013 cannot be considered as the inquiry prescribed under Section 106(2)(a) of Finance Act, 2013. Therefore the impugned orders rejecting the declaration of the appellant are not sustainable. The impugned orders are set aside and appeals are allowed. In the facts of the present case also the information sought is of roving nature for the reason that the similar information was asked from more than one assessee and the same is not specific in relation to any particular assessee. Therefore the facts of the present case is identical facts of the above decision. Considering both the aspect that first there is no service of any inquiry letter to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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