9911796707
TMI Blog2013 (7) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... - no infirmity in the order of the adjudicating authority as confirmed by the order of the Commissioner (Appeals) - once the Tribunal had pronounced on an aspect having a clear and direct application in a subsequent case - such judgment absent any overarching norm by any superior court must constitute the non-derogable norm in conformity with which subsequent assessment or adjudication should proceed – recidivist and futile endeavours by Revenue for utopian perfection tends to undermine the stability of law and impose wholly avoidable litigation costs - appeal decided against revenue. - Appeal No.: ST/291 of 2012 - Final Order No. A/10791/2013-WZB/AHD - Dated:- 20-6-2013 - Mr. G. Raghuram, J. For the Appellant: Shri K.N. Joshi, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade a detailed assessment of the material on record and came to the conclusion that the lapse of the assessee is not intimating payments made by his sub-brokers in ST-3 returns was s mere technical flaw and no demand could be raised on the assessee on this count, since the resultant service tax was already remitted. Elaborate tabulation of the amounts remitted by the assessee/ sub-brokers, co-related with amounts received on the sub-broking services is set out in paragraph 20 of the adjudication order. The adjudicating authority eventually concluded that however there is short remittance of a small amount of Rs. 1,978/- on account of some arithmetical calculation and that in the absence of any bad faith or wilful intent to make short paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rference. 4. The grounds of appeal herein do not assert that the decision of the Larger Bench of this Tribunal in Vijay Sharma and Company vs. CCE has assailed in an appeal by Revenue. The axiomatic that doctrinal and normative coherence is as critical to fiscal legislation as it is in any other branch of law. Once this Tribunal has pronounced on an aspect having a clear and direct application in a subsequent case, such judgment, absent any overarching norm by any superior court must constitute the non-derogable norm in conformity with which subsequent assessment or adjudication should proceed. Recidivist and futile endeavours by Revenue for utopian perfection tends to undermine the stability of law and impose wholly avoidable litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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