2007 (7) TMI 31

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..... - Appeal No. S/197/2006 - F. O. No. 906/2007 & S. O. No. 747/2007 - Dated:- 20-7-2007 - [Order per : P. Karthikeyan, Member (T)]. - After hearing both sides, the requirement of pre-deposit is dispensed with and appeal itself is taken up for disposal. On verification of records of M/s. Siva Sakthi Security Detective and Stipulation of Manpower, Trichy, it was observed by the authorities that the .....

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..... ring the material period and that they had shown inflated revenue in the income- tax returns in order to obtain a bank loan. The lower authorities rejected the above contention and the impugned order accordingly upheld the demand made and penalties imposed by the original authority. 2. In the appeal, it is claimed that they had provided security of movable properties of TANSI and TANCEM and th .....

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..... ellants should not be allowed to urge this additional ground before the Tribunal for the first time. 5. On a careful consideration of the case records and submissions made by both sides, I find that it is the department's case that the appellants had rendered service to TANSI and TANCEM. It was possible to make a proper verification as regards the services rendered by the appellants and gross .....

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