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TMI Blog2016 (6) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... ed having been disclosed in RT-12 returns the department ought to have conducted periodical verification and satisfied themselves before raising a demand. It is revealed that respondents were disclosing their operational losses in RT-12 returns. In such circumstances, it cannot be said that respondent is guilty of commission of any deliberate act/omission to evade payment of duty. The respondent being a Government of India undertaking, there cannot be any malafide intention to evade payment of duty. The department has failed to establish that the operational loss claimed by respondent is not due to natural causes - No demand - Decided against the revenue. - Appeal No. E/1065/2006 - A/30468/2016 - Dated:- 19-5-2016 - Ms. Sulekha Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice itself, the respondent, BPCL is seen to have filed RT-12 returns every month and therefore raising the demand subsequently alleging suppression of facts invoking extended period is not sustainable beyond one year. 4. The contention of Revenue in this appeal is that the respondent though file RT-12 returns did not indicate the storage losses tank wise in the monthly returns and is guilty of suppression of facts. That therefore the extended period is invokable. That the period from July, 2001 to November, 2003 would therefore be within normal period. That the Commissioner has failed to take note of this aspect. 5. The respondent has filed cross objections. It is submitted by them that they had filed RT-12 returns in which the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department ought to have conducted periodical verification and satisfied themselves before raising a demand. This apart, the show cause notice dated 23-01-2003 shows that it is issued basing upon the Tank wise storage losses statements form 1/2002 to 6/2002 enclosed to ER-1 returns filed by respondent, and Tank wise storage losses shown in ER-1 from 7/2002 to 11/2002. 8. It is revealed that respondents were disclosing their operational losses in RT-12 returns. In such circumstances, it cannot be said that respondent is guilty of commission of any deliberate act/omission to evade payment of duty. The respondent being a Government of India undertaking, there cannot be any malafide intention to evade payment of duty. The fact that loss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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