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TMI Blog2022 (10) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... very of Rs.560,23,36,716 on 'premium' received towards 'marine policy' for the period from 2006-07 to 2013-14 has been articulated in the grounds of appeal approved by the competent reviewing authority thus '3.5......, it is observed that the Ld. Adjudicating Authority has not addressed the merits of the issue at all and instead got misled by the circumventing replies of the noticee. The Ld. Adjudicating Authority erred in not appreciating the crux of the allegation contained in Show Cause Notice as recorded in para 2 of the Show Cause Notice dated 22/10/2011 and has narrated hereunder "2...... it was observed by the CERA audit that against the premium received in respect of Marine Insurance Service rendered upto Indian Port as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in a rather cavalier manner, the issues pertaining to interest and penal liabilities have been given a go by which would also need to be considered while determining the liability in terms of the Show Cause Notice. 3.8 The adjudicating authority has erred in not appreciating the facts and circumstances in this most relevant perspective. This has resulted in the order-in-original passed by him as neither proper nor legally sustainable and hence deserves to be set aside.' 2. Learned Authorised Representative took us through the relevant portions of the impugned order to demonstrate the validity of the grounds of appeal laid out before us. Learned Senior Counsel appearing for the respondent drew our attention to the show cause notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of notices includes that dated 4thOctober 2012 for Rs.7,86,444 as well as for Rs.78,56,57,284 dated 4th December 2012, with the former subsumed in the latter, it was held that only the later notice would need to be adjudicated. 5. The adjudicating authority has examined the breakup of the premium on 'marine policy' received by the respondent herein for 2011-12 and has conclusively arrived at the finding that, barring the policies that are exempt from taxation, tax has been duly discharged. The grounds of appeal contain no cogent evidence of any misstatement or error in the said finding. At the same time, we take note that in the demand for the period thereafter, the impugned order has disposed off the allegations in the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tution. The correspondence between the revenue administration and the audit arm constitutes inter-departmental interface on objections raised by the latter with a hierarchy of consequences upon non-acceptance. Most often, the issue of show cause notice in furtherance of objections is sufficient satisfaction as far as the audit arm is concerned. A show cause notice is issued under the appropriate statutory empowerment and is taken to its logical conclusion, independent of the source leading to the issue of the notice, in adjudication proceedings. Such proceedings are governed by standard procedures that conform to the principles of natural justice with a specific adjudicating outcome upon evaluation of the responses to the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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