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TMI Blog2018 (7) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent: Mr. H.C. Saini, D.R. ORDER PER: RACHNA GUPTA Present appeal arises from the order of Commissioner (Appeals) dated 5th May, 2014. The relevant facts for adjudication thereof are as follows:- 1.1 The respondent is engaged in providing "Consulting Engineering Service" as defined under Section 65 of Finance Act, 1994 (in short "Act"). On 27th December, 2011 DGCI Regional Unit, Indore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order under challenge, confirming the entire levy, accordingly, the present appeal. 2. We have heard Mr. Sudhir Malhotra, ld. Advocate for the appellant and Mr. H.C. Saini, ld. DR for the Revenue. 3. It is submitted that no document got recovered from the premises of the appellant. The Department assessed the short levy of Service Tax on the basis of the balance sheets, which were recovered fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balance sheets proving the alleged short levy of Service Tax by the appellant. While justifying the impugned order, it is submitted that there is no apparent infirmity while confirming the entire demand including the one which was dropped by the Original adjudicating authority, ld. DR has prayed for the appeal to be rejected. 5. After hearing both the parties, we are of the considered view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities below have miserably ignored the said fact. The allegation of short levy are as serious as that of the allegations of the clandestine removal. The original authority has discussed the same in detail. But in the case of Hilton Tobacco Ltd. vs. CCE, Hyderabad - 2005 (183) ELT 378 (Tri. Banglore), it was held that demand of duty cannot be made simply on assumptions and presumptions. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... completely ignoring the justification of the appellant and the fact that nothing from appellant could be recovered which may corroborate those balance sheets, we held that Commissioner has committed a grave mistake while confirming the entire levy including the one which was dropped by the original authority. In view of entire above discussion, it is held that. the impugned order lacks proper app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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