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TMI Blog2019 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... so to Section 73 of the Act - It is the settled law that the burden of proving the alleged suppression is on the Department and the same has to be proved by way of cogent evidence about some positive act on the part of appellant to not to discharge his liability. There is no such evidence on record. Time Limitation - Held that:- The impugned Show Cause Notice was issued on 27.06.2016 and period in dispute is 2012-13, i.e. much beyond the normal period of one year. Hence, the same is barred by limitation. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/52570/2018 [SM] - A/53342/2018-SM[BR] - Dated:- 19-11-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Amrita, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier also conducted audits, the allegations of suppression of facts are apparently false. No question of even imposing penalty on the said ground at all arises. Order is prayed to be set aside. Appeal is prayed to be allowed. 4. Per contra, Ld. DR while justifying the impugned order has laid emphasis on para 10.3 of the Order-in-Original wherein the Assistant Commissioner has been specific enough to hold that if audit would not have conducted, the matter of non payment of service tax by the appellant would not have come to the surface. As such, the same is a clear case of suppression of facts. The contentions of appellant are impressed upon to be rightly set aside. Appeal is accordingly prayed to be dismissed. Ld. DR has also impressed u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is based upon the maxim interest reipublicae up sit finis litium (which means that it is for the general welfare that a period be put to litigation) 7. Perusal thereof makes it clear that post the amendment in Section 80, it is a statutorily expressed requirement that if the duty alongwith the interest has been paid prior the issuance of Show Cause Notice, there is no need of any adjudication. Both the adjudicating authorities below have ignored the said statutory provision. Mere reliance upon the fact that the service tax would not have been deposited had there been no audit retains no more significance in view of the said legislative intent. Otherwise also, suppression of fact is not simple wrong on the part of the appellant. It c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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