2019 (2) TMI 382

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..... narrating their defense to the allegation leveled in the show cause notice. The reason for non-filing of reply as submitted by the appellant was due to lock out of their factory. Now the appellant filed a Chartered Accountant Certificate making out a prima facie case that the amount alleged in the show cause notice is not correct. The appellant must be provided an opportunity to submit their r .....

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..... ₹ 589.24 lakhs as reflected in the respective balance sheet. Show cause notice was issued to them alleging non-payment of service tax of ₹ 2,60,35,000/- under reverse charge mechanism in accordance with Section 66A of the Finance Act, 1994 and proposad recovery of the same with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence, the present .....

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..... ollect the relevant documents, therefore, they are in a position to file a proper reply to the allegation in the show cause notice. He prays that the matter may be remanded to the adjudicating authority. 4. Ld. AR for the Revenue has no objection. 5. Heard both sides and perused the records. 6. We find that in response to the show cause notice dt. 22.10.2012. The appellant could not file .....

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