TMI Blog2022 (1) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Designated Authority - HELD THAT:- The Hon ble jurisdictional High Court of Judicature at Madras in the case of THE NARASIMHA MILLS PRIVATE LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) , THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE [ 2015 (6) TMI 787 - MADRAS HIGH COURT] , has clearly held that an order of rejection of benefit under the impugned scheme is appealable under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Customs, Central Excise Service Tax (Appeals-I), Coimbatore. 2. The Commissioner (Appeals), in the above communication, has rejected the appeal of the assessee on the ground that the Voluntary Compliance Encouragement Scheme (VCES) did not have provision for a statutory appeal against the order of rejection of declaration under Section 106 (2) of the Finance Act by the De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-sections (1) and (2) of Section 114 of the Finance Act, 2013 (17 of 2013) with effect from 13-5-2013 by Notification 10/2013 and hence, it is not a self-contained code, but is to be construed as a part and parcel of the Chapter V of the Act, 1994 in view of the contents of Section 105 of the Finance Act, 2013. Therefore, when the said scheme itself is construed as part and parcel of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to consider evidence that he should have considered. To err is human and hence it cannot be expected that all the decision makers would be perfect in their approach in arriving at just conclusions. If any statute or scheme does not make the appeal provision, it would be nothing to mean that the order passed by the authority has become final and conclusive for all the purposes and thereby, g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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