TMI Blog2021 (6) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... STANT COMMISSIONER OF CENTRAL EXCISE [ 2015 (6) TMI 787 - MADRAS HIGH COURT] , this Court held that an appeal under Section 85 of the Finance Act, 1994 is maintainable before the Commissioner of Service Tax and the aggrieved person is at liberty to prefer such an appeal. The mixed question of fact and law are to be decided by the Appellate Authority by affording an opportunity to the parties conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entitled for the benefit under VCES Scheme 2013 in respect of the tax dues declared under original declaration dated 14.08.2013 as they did not pay the minimum of 50% of the tax dues declared. 3. The learned counsel for the petitioner disputed the said finding by stating that even opportunities were not given adequately to establish the case of the petitioner. Several grounds are raised in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Service Tax and the aggrieved person is at liberty to prefer such an appeal. The mixed question of fact and law are to be decided by the Appellate Authority by affording an opportunity to the parties concerned. 6. The petitioner, in the present case, has raised several grounds in order to assail the impugned order. Under these circumstances, the petitioner is at liberty to prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent specifically excluded would automatically apply to proceedings under the scheme and consequently, I am of the view that the order, dated 15.11.2013 passed by the Assistant Commissioner of Central Excise, the second respondent herein is appealable under Section 85 of the Act, 1994. 8. In view of such findings in the judgment of this Court in the case of Narasimha Mills Private Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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