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ST – There is no appellate remedy provided in VCES, 2013 - In absence of such remedial provision, appeal is not maintainable: CESTAT

By TIOL News Service

MUMBAI, OCT 05, 2017: IN both these appeals filed before the CESTAT, the appellants have challenged the orders passed by the adjudicating authority rejecting the declaration made under VCES, 2013.

Incidentally, the appeals were dismissed by the Commissioner(A) on limitation.

The Member (Judicial) observed –

"2. From reading of the scheme, it appears that there is no appellate remedy provided therein as enacted by the Finance Act, 2013. In absence of such remedial provision, the appeal is not maintainable in Tribunal for which, that is dismissed. Chief Commissioner is requested to examine the case of false declarations under Section 111 of the VCES, 2013 for appropriate action at his end."

In passing:

"The impugned order, in our considered opinion, is appealable, under Section 86 of the Indian Finance Act, 1994, particularly as the scheme under which the petitioner has applied, is part and parcel of the aforesaid Finance Act, by virtue of the Indian Finance Act, 2013." – Punjab & Haryana High Court in M/s Barnala Builders & Property Consultant - [ 2013-TIOL-1016-HC-P&H-ST ], [ 2015-TIOL-39-SC-ST ]

(See 2017-TIOL-3609-CESTAT-MUM + 2017-TIOL-3610-CESTAT-MUM)


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