2016 (9) TMI 1357

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..... d, i.e. as to the inadvertence - also, the CESTAT’s observations with respect to the assessee being a public sector entity and, therefore, not capable of suppressing facts cannot be construed as widely. The facts and circumstances of each case would have to be examined by the authorities in the light of the declarations made - appeal dismissed - decided against Revenue. - SERTA No. 27 of 2016 and .....

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..... ion of provisional assessment for the relevant period 2002-03 had reconciled its figures during the process after noticing the discrepancy and had informed about this to the concerned department. 3. Having regard to this, the CESTAT was of the opinion that there was no intention to suppress facts. The CESTAT, however, further observed that being a public sector corporation, the assessee could n .....

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