9911796707
TMI Blog2011 (1) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of the CAC figures - there were excess payments and in some months, there were short payments and they had adjusted both and whatever differential amount was available, has been paid by them - Even though the learned advocate submitted that there are decisions of the Tribunal holding that such adjustment can be allowed and extended period cannot be invoked in such cases - keeping in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counts Officer of the Telecom District Accounts office, who complies this monthly account summary to prepare a consolidated statement i.e. Cash Account Current (CAC) of the Telecom district. CAC contains the actual bookings made on each day i.e. the date on which credits are received. Part of the collection are received from banks and post offices and accounted in the following month. A separate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said demand stand confirmed by the adjudicating authority. 3. Learned advocate submits that the appellants were paying the service tax on the basis of an estimated amount in view of the fact that the full details of actual amounts received were not available before the due date and because of this, in some months, there were excess payments and in some months, there were short payments and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with interest. However, keeping in view that the appellant is a Public Sector Undertaking of Govt. of India and cannot be attributed malafide intention to evade payment of duty and by taking note of earlier decisions of the Tribunal in the same appellant's cases, we set aside the penalty imposed upon them.
5. Appeal is disposed off in above manner. X X X X Extracts X X X X X X X X Extracts X X X X
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