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TMI Blog2024 (6) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... the very old documents of the years prior to 2006. Apart from this, the document dated 18.07.2006 (Annexure-P.3) shows that the tax liability is worked out by the Department. Although Sri Dominic Fernandes stated that said exercise of working out is based on petitioner s letter dated 24.05.2006, we are not inclined to deal with this aspect any further because once the exercise of worked out is carried out, it is presumed that said exercise must be based on all relevant documents. In the peculiar facts and circumstances of this case and more particularly, the fact that it is not possible because of afflux of time to trace the invoices etc., it is required to accept the value of material consumed as mentioned in the impugned order dated 18.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the petitioner submits that before passing the impugned order dated 18.07.2006, no notice was issued to the petitioner enabling it to file a detailed reply. Apart from this, the point is squarely covered by a Division Bench judgment of Madhya Pradesh High Court in Agrawal Colour Advance Photo System v. Commissioner of Central Excise and Another [2020(2) M.P.L.J.]. It is submitted that the nature of activity of present petitioner and the petitioner before the Madhya Pradesh High Court is same and therefore, the said judgment is squarely applicable in the instant case. 5. Faced with this, Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, submits that a plain reading of Section 73 (3) of Finance Act, 1994 shows that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the judgment of Agrawal Colour Advance Photo System (supra), the impugned order may be set aside. 7. No other point is pressed by counsel for the parties. 8. We have heard the learned counsel for the parties at length and perused the record. 9. At the outset, it can be noted that both the learned counsel for the parties fairly admitted that, so far, the question of imposition of Service Tax, regarding photography service is concerned, the Madhya Pradesh High Court has drawn the curtains on this aspect. Thus, the question of taxability has been finally decided and there is no quarrel between the parties on this aspect. The point, on which both the learned counsel for the parties are at loggerheads, is that whether this matter should go bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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