2008 (7) TMI 190

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..... know about the service provided – whether these was suppression, is a question of fact to be established in each case – commissioner in the impugned order has not analyzed whether the withholding of information was deliberate or conscious – matter remanded - ST/110/2007 - ST/225/2008(PB), - Dated:- 14-7-2008 - S/Shri S.S. Kang, Vice President and Rakesh Kumar, Member (T) Shri Amit Jain, D .....

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..... f Commissioner of Central Excise, Calicut vs. Steel Industries Kerala Ltd. reported in 2005 (188) E.L.T. 33 (Tri.- Bang.) held that the theory of universal knowledge in respect of balance sheet being a public document not attracted to the department of revenue in absence of the declaration by the assessee. The revenue also relied upon the decision of the Hon'ble Supreme Court in the case of .....

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..... ssioner (Appeals) has, without going into the issue whether the withholding of information was deliberate or conscious decision of the assessee held that when the amount is reflected in the balance sheet no suppression can be alleged against the present respondent. In these circumstances, the matter requires reconsideration by the Commissioner (Appeals) on the issue of limitation only. Hence, the .....

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