2014 (11) TMI 231

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..... rcumstances establish that there was proper discharge of tax liability and Cenvat credit was available in accordance with law and also these aspects are evident from the record there shall not be difficulty to pass appropriate adjudication order. By this we do not say that a belated return shall receive consideration. Since there are difficulties expressed in understanding the material facts and f .....

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..... D.R. supports the order of the authorities below. 3. Heard both sides and perused the record. 4. We are not on the point to decide whether the authority shall act on the belated revised return or on the original return. In any circumstance law has to operate for proper application to determine tax liability on the facts settled. If the facts and circumstances establish that there was proper .....

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