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TMI Blog2013 (11) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... been paid - The Tribunal has not gone into this aspect, since it felt disabled from doing so on the ground that it would amount to a review of the earlier order - an opportunity to the Appellant given to establish through cogent material, to the satisfaction of the Commissioner, Central Excise what part of the demand has been paid - Order set aside and the matter restored for fresh consideration – Decided in favour of Appellant. - Central Excise Appeal (L) No. 153 of 2012 - - - Dated:- 6-2-2013 - Dr. D.Y. Chandrachud and A.A. Sayed, JJ. Shri V. Sridharan, Sr. Advocate with Prakash Shah, Jal Sanghavi and Durgaprasad Poojari, i/b. PDS Associates, for the Appellant. Shri Pradeep S. Jetly with Jitendra B. Mishra, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rores, only an amount of Rs. 6.24 crores has been paid. On 28 June 2012 when the proceedings came up before the Tribunal, it was stated on behalf of the Appellant that the earlier statement before the Tribunal was made on the basis of a certificate of the Chartered Accountant. The Tribunal noted that it was an admitted fact that the Appellant had paid only a sum of Rs. 6.24 crores out of Rs. 18.08 crores. Noting this, the Tribunal recalled its earlier order and directed the Appellant to make a pre-deposit amount of the service tax together with a deposit representing 25% of the penalty imposed within eight weeks. A notice to show was directed to be issued to the Appellant. The Appellant thereupon filed a reply as well as an application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e accepted that would amount to a review of the order which was not permissible in law. The application for modification was dismissed. 5. Essentially, the case of the Appellant as set out in the order of the Commissioner, Central Excise, is that the Appellant received advances from its customers generally representing 10% of the contract value against a Bank Guarantee. Invoices are raised on the customers on the basis of the stage of the completion of the contract. A proportionate part of the advances is adjusted against the invoices raised on the customers based on the stage of the completion of the service. Service tax was paid on the total invoice value before the adjustment of the advance. According to the Appellant, service tax on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to this aspect, since it felt disabled from doing so on the ground that it would amount to a review of the earlier order. Whether the entire dues of Rs. 18.08 crores have been paid is a matter of verification. We are of the view that the ends of justice would be served by furnishing an opportunity to the Appellant to establish through cogent material, as noted above, to the satisfaction of the Commissioner, Central Excise what part of the demand has been paid. 7. In the circumstances, we issue the following directions : (i) The Appellant shall, within a period of two weeks from today, produce before the Commissioner, Central Excise, Pune-I Commissionerate documentary evidence including tax challans in support of the case of the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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