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2008 (3) TMI 200

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..... missioner (A) could have given a copy of the said worksheet to them – appellants have deposited the tax liability due by them and the excess liability is not sustainable including penalties - stay application allowed - ST/339/2006 - 195/2008 - Dated:- 6-3-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) None, for the Appellant. Shri T.C. Raja Das, SDR, for the Resp .....

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..... at there is gross violation of principles of natural justice inasmuch as that the department has not given the worksheet for arriving at the tax liability despite their persistent request for the same. The Commissioner (A) has noted that they had asked for the worksheet before Original Authority. The appellants submitted that at least the Commissioner (A) could have given a copy of the said worksh .....

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..... ctly arrived at is required to be seen at the final stage. They have admitted the liability to the extent of Rs. 8,50,000/- and deposited the same even before the adjudication. As the issue lies in short compass, therefore, waiver for the balance amount can be granted and matter is directed to be taken up for final hearing before Single Member Bench on 27th March 2008. Revenue is directed to call .....

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