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TMI Blog2013 (4) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... .16.04.2009 was issued to the appellant proposing demand for Service Tax of Rs.1,83,220/- along with interest and imposition of penalties under Section 76, 77 & 78 of Finance Act, 1994 (hereinafter referred to as the Act). The proposals under the said show cause notice was accepted by the adjudicating authority and under his Order-in-Original No.SD-02/OIO-244/09-10, dt.31.03.2010/ 06.04.2010 had confirmed the Service Tax of Rs.1,83,220/- along with interest at applicable rate and also imposed penalty of Rs.200/- per day or @ 2% of the Service Tax amount per month whichever is higher (restricted to the amount of Rs.1,83,220/-) under Section 76 of the Act; penalty of Rs.5,000/- under Section 77 of the Act, and penalty of Rs.1,83,220/- under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Welfare Fund. Aggrieved by such an order, the appellant preferred an appeal before first appellate authority. The first appellate authority also did not find force in the contentions raised by the appellant and upheld the Order-in-Original and rejected the refund claim. 6.Ld.Counsel would draw my attention to the findings of the first appellate authority, after narrating the facts. He would also draw my attention to the findings of the first appellate authority as regards the Chartered Accountants certificate. Subsequently, he would also show me that the Chartered Accountants certificate which is at Page No.69 of the appeal memoranda. He would submit that the Chartered Accountant had given specific certificate after verifying the books o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Rolling Mills 2009 (247) ELT 497 (Tri-Chen) e) Punjab Beverages Pvt.Ltd. 2000 (118) ELT 506 (Tri-Del) f) Plas Pack Industries 2004 (167) ELT 422 (Tri-Mum) 7. Ld.A.R., on the other hand, would submit that the Chartered Accountant's certificate is not specific and has not been given on the principles of standard accounting practices. He would submit that in the judgment of the Hon'ble Supreme Court in the case of Solar Pesticides Ltd 2010 (116) ELT 401 (SC), Hon'ble Supreme Court has specifically stated that incidence of duty, if passed on di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 (210) ELT 342 (P&H), has specifically held that the doctrine of unjust enrichment will not apply to a situation, wherein the assessee is directed to pay the amount and pays the same, on being pointed out by the authorities and he claims the refund of the same when he succeeds in the proceedings. The findings of the first appellate authority that this amount has not been shown as receivables, will also not carry the Revenue's case any further, for the simple reason that the Chartered Accountant has given certificate dt.21.04.2011 which reads as under:- We have verified Books of Accounts like Cash/Bank Book and Ledger Accounts of M/s The Eastern Shipping Agency, Ahmedabad and upon verification, I certify that M/s The Eastern Shipping Age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I also find strong force in the contentions of the ld.Counsel that the judgment of the Hon'ble High Court of Gujarat in the case of Mangal Textile Mills Pvt.Ltd. (supra) would apply in as much as the certificate of Chartered Accountant produced by the appellant was not disputed by the Revenue authorities, by bringing on record any other opinion contrary to the Chartered Accountants certificate. 9. I find that the various case-laws cited by ld.Counsel are directly on the point. 10. In view of the foregoing and also the binding judicial pronouncements, I find that the impugned order is un-sustainable and is liable to be set aside. 11. The impugned order is set aside and the appeal is allowed with consequential relief. (Dictated & Prono ..... X X X X Extracts X X X X X X X X Extracts X X X X
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