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TMI Blog2019 (2) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... officer concerned. The department having acknowledged the manually filed returns, ought to have taken steps to help or assist the appellants to solve the problem. Thus, the appellants cannot be found fault in the present case for the cause of delay in filing the returns. The demand of late fee cannot be sustained for the periods from 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013 also - appeal allowed - decided in favor of appellant. - Appeal No. ST/40554/2018-SM - Final Order No. 42431/2018 - Dated:- 14-9-2018 - Ms. Sulekha Beevi C.S., Member (J) Shri S. Kannapan, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER The appellants are engaged in providing 'Stock Brok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e control of the appellants. 3. The Learned Authorised Representative Shri B. Balamurugan supported the ported the findings in the impugned order. He adverted to para 10 of the impugned order and submitted that the appellants ought to have approached the department and sorted out the problem. Since the appellants had not produced any evidence to show that they have taken up the problem with the department, the Commissioner (Appeals) has upheld the demand for the periods from 7/2012 to 9/2012, 10/2012 to 3/2013 and 4/2013 to 9/2013. He submitted that the demand raised is legal and proper as the appellants have delayed in filing ST-3 returns. 4. Heard both sides. 5. The only issue arising for consideration is whether the demand raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns, ought to have taken steps to help or assist the appellants to solve the problem. Thus, the appellants cannot be found fault in the present case for the cause of delay in filing the returns. 6. After hearing on 12-6-2018, the Learned Authorised Representative sought time to get clarification from the department as to whether the appellants have filed the returns manually or not. The Learned Authorised Representative has submitted that he has intimated the matter to the department by letter dated 14-6-2018. The case was then posted to 3-8-2018 for getting report from the department. It was adjourned on the request of the department as they sought time. Still no reply has been received from the department. It is presumed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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