2018 (6) TMI 1161

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se, the SCN does not bring out any fact to sustain the charge of suppression, miss-declaration etc. - we are unable to upheld the allegation in support of invoking extended period of limitation in the instant case - appeal allowed on limitation.
HON'BLE MR. RAMESH NAIR, MEMBER ( JUDICIAL ) And HON'BLE MR. RAJU, MEMBER ( TECHNICAL ) For the Appellant : Shri S. Bissa (Advocate) For the Responde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... out that on merit the issue is covered against them by the decision of Tribunal in the case of Bellary Iron & Ores Pvt Ltd 2010 (18) STR 406. He further pointed out that on identical issue Hon'ble High court of Madras in the case of Salem Co-Operative Sugar Mill Ltd 2014 (35) STR 450, as allowed the benefit of in respect of identical notification, on the grounds of limitation. 3. Ld. AR lies on t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... would not apply to the case, there is no allegation of fraud, collusion, willful misstatement or suppression of facts. Thus, on the allegation of non-payment arising from the examination of accounts, we do not find that the Revenue would be justified in placing reliance on the extended period for limitation as provided for under Section 73(1) proviso of Finance Act. 18. We may point out herein .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he period of limitation from six months to five years, the Apex Court pointed that it has to be construed strictly. The Apex Court pointed out that the initial burden is on the department to prove that the situations visualized by the proviso existed. But once the department is able to bring on record materials to show that the appellant is guilty of any of those situations, which are visualized b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tation. In the circumstances, we hold that the notice issued on 16-10-2007, for the period from November, 2005 to May, 2006, is without any jurisdiction. Consequently, any demand of tax, penalty of interest in this case, is without jurisdiction." 5. We find in the instant case also the SCN does not bring out any fact to sustain the charge of suppression, miss-declaration etc. In these circumstanc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X