9911796707
TMI Blog2018 (5) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... enu" brand, the appellant was recovering certain royalty amounts from the franchisee manufacturers. The appellant has also allowed several other franchisee manufacturers to manufacture and clear the goods with the brand name "Kamdhenu". The DGCEI carried out search proceedings on 12.11.2008 at the factory premises at Bhiwadi, District- Alwar as well as their corporate office in Gurgaon. In addition, the residential premises of the employee, Ms.Archana Jain, J-1200, Palam Vihar, Gurgaon, which was said to be a secret office maintained by the appellant was also searched. During course of investigation, the Departmental Officers also recorded the statements of Smt.Archana Jain, employee, Shri Vivek Maheshwari, AGM, Shri Rajendra Kumar Sharma, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, to the demands at sl.no.2, 3 and 4 accepted the submissions of the appellant substantially and restricted the demand only to Rs. 1,84,246/- + Rs. 97,831/- = Rs. 2,82,077/-. 5. In the present appeal, only the demand of service tax amounting to Rs. 1,24,04,149/- has been challenged. 6. In this connection, we heard Shri A.K. Prasad/Ms.Priyanka Goel, ld. Advocates on behalf of the appellant as well as Shri G.R. Singh, ld. DR for the respondent. 7. The grounds of appeal articulated by the ld. Advocate are summarized below:- (i) Ld. Advocate submitted that the entire case of the Revenue is made out from the data, recovered from 3 CPUs, 3 laptops and 2 pen drives recovered during such proceedings on 12.11.2008. He drew our attention to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the present show cause notice. The Adjudicating Authority has extraneously relied on the evidence, which is part of different proceedings, which is not admissible. (iv) On merit, he also submitted that the computation of service tax confirmed in the impugned order has not been made on receipt basis. As per the provisions of Service Tax Rules, upto 1.4.2011, the service tax was payable only on receipt basis and not on accrual basis, as has been worked out by the Adjudicating Authority. (v) He also submitted that the appellant will be entitled to cum-tax benefit, which has been denied by the Adjudicating Authority. (vi) Finally, he submitted that the impugned order is not sustainable. (vii) He also relied on various case laws. 8. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of central excise duty. The present proceedings relating to demand of service tax also stands initiated on the basis of the same search such proceedings and the documents recovered. The Adjudication Order No.32/2014-15 dated 6.9.2014 passed by the Commissioner in the Central Excise case was challenged before this Tribunal and the said Order-in-Original was set aside and the matter was remanded for de novo adjudication vide Final Order No.51337-51338/2018 dated 2.4.2018 with the following observations:- "9. After hearing both sides and perusal of the voluminous records, we note that the entire case has been made on the basis of the data retrieved from the laptops, CPUs, pen drives seized from the secret office in Gurgaon. The data was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the concerned officials of GEQD. Needless to mention that reasonable opportunity of hearing is required to be extended to the assessee. Additional evidence, if need be, may be admitted as per law." 12. Since the findings of the Commissioner in the above proceedings will have a direct bearing on the present case, also we are of the view that the present matter also needs to be remanded with similar directions, since the demand of service tax is entirely based on the GEQD report. In the de novo proceedings, the Adjudicating Authority is also directed to consider the submissions made by the appellant for extending the cum-tax benefit as well as re-computation of service tax on receipt basis for the period upto 31.03.2011. The Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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