2018 (1) TMI 1715

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..... ertain pre-requisites and pre-conditions, which the Revenue has to satisfy in terms of the statutory provision, namely, section 11A of the Central Excise Act, 1944. The tribunal found from the factual matters that there were not one, but two audits and the second one was for the overlapping period. If during both, the Revenue could not trace out anything, which was held back by the assessee or was .....

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..... for the revenue in support of this appeal. He brings to our notice the finding recorded in the order of the Central Excise and Service Tax Appellate Tribunal (CESTAT) impugned in this appeal. He also says that the questions proposed by the Revenue squarely arise from this order for the Division Bench judgment relied upon in the order under appeal has no application to the facts and circumstances .....

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..... od was impermissible. There were no materials to indicate that there is any short payment of duty with intent to evade service tax. 3. Such a finding of fact and relying on a Division Bench judgment is imminently possible. Once there is no perversity in the order under appeal nor the same is vitiated by any error of law apparent on the face of the record, then, we are not obliged to entertain t .....

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