2019 (9) TMI 1024

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..... avita Podwal, Authorized Representative: For the Respondent ORDER By this appeal, the appellant has questioned the rejection of its declaration in form VCES-1 filed under the Finance Act, 2013 (17 of 2013). 2. The appellant filed a declaration as above on 31.12.2013 for the period covering April 2011 to December 2012. The designated authority namely, the Deputy Commissioner of Central Excise, C .....

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..... ed on behalf of the Revenue. Heard the rival contentions and perused the records. 4. It is the primary contention of the Ld. Consultant for the assessee that in terms of Section 106 ibid, the designated authority has no power to reject the declaration since according to him, it is the Commissioner of Central Excise alone who can do so. 5. On a plain reading of the clarification issued by the CBE .....

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..... ice is clearly after 30 days in the case on hand. This, in my humble opinion, goes to the very root of the issue whereby the whole proceedings will invariably have to be held to be ab initio void. Therefore, the Show Cause Notice cannot be sustained. 6. My view is supported by the following case laws : (i) M/s. Shreyans Builders Vs. C.S.T., Chennai-I vide Final Order No. 40004/2018 dated 02.01. .....

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