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TMI Blog2019 (8) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... unaware of law cannot escape liability. This being the facts and evidence of record it can very well be said that ingredients of the penal provision contained in section 78 of the Finance Act, is not made out against appellant to impose equivalent penalty on him. Cum-tax benefit - HELD THAT:- The leaf-let of PCL containing terms of payment of commission to its Agents, one can invariably reach at the conclusion that the commission amount received by the appellant was inclusive of the service tax, for which the appellant is entitled to get cum tax benefit for the two subsequent periods i.e. for 2012-13 and 2013-14. Appeal allowed in part. Appeal allowed in part. X X X X Extracts X X X X X X X X Extracts X X X X ..... were confirmed and for the period subsequent there to till 2014, differential duties shun cum tax benefit were also confirmed. Appellant challenged the legality of said order passed by the Commissioner (Appeals) before this Forum but accepted the rest of the duty liability and interest under section 75 of the Finance Act and penalty under section 78 of Finance Act. 3. In the Memo of appeal and during the course of hearing of appeal, Learned Counsel for the appellant submitted that appellant was under the belief that tax was collected by Pancard Club Ltd - (PCL) and paid to the Government before its commission has been released and after DGCEI pointed out non-payment, they took registration as well as paid tax on- cum-tax value before show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts with intent to evade tax so as to invoke extended period in the absence of any positive evidence to show misstatement or suppression for which he prayed to set aside the order passed by the Learned Commissioner (Appeals). In response to such submissions Learned Authorised Representative for the Respondent Department argued in favour of the reasoning and rationality of the order passed by the Commissioner Appeals and pointed out that unless investigation was carried out such tax evasion could not have been noticed for which interference in the order passed by the Commissioner (Appeals) is uncalled for. 4. Heard from both the sides at length and perused case record. It is observed that in the Show Cause Notices itself, proposal for i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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