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TMI Blog2024 (12) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... - malafide intent to evade payment of tax - malafide intent of appellant - penalty u/s 78 of the Finance Act, 1994 and Rule 15 (3) of the Credit Rules - benefit of Section 80 of the Finance Act, 1994 denied. HELD THAT:- The decision of the Hon'ble Supreme Court in Pushpam Pharmaceuticals Company Vs. Collector of Central Excise, Bombay [ 1995 (3) TMI 100 - SUPREME COURT ], while dealing with Section 11 A of the Central Excise Act, 1944, the Court held ' A perusal of the proviso indicates that it has been used in company of such strong words as fraud, collusion or willful default. In fact it is the mildest expression used in the proviso. Yet the surroundings in which it has been used it has to be construed strictly. It does not mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Justice R. Suresh Kumar And Honourable Mr. Justice C. Saravanan For the Appellant : M/s. Lakshmi Kumaran For the Respondent : Mr. S. Gurumoorthy Sr. Standing Counsel JUDGMENT C. SARAVANAN, J. This Civil Miscellaneous Appeal has been filed under Section 83 of the Finance Act, 1994 read with Section 35 G of the Central Excise Act, 1944 , is directed against final order No.42719/2017 dated 03.11.2017 in Appeal No.ST/41976/2016-SM , passed by the Customs, Central Excise and Service Tax Appellate Tribunal at Chennai. 2. This appeal was admitted on 14.06.2018 . Following substantial questions of law were framed:- 1. Whether in the facts and circumstances of the case, the Hon'ble Tribunal has erred in upholding invocation of extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not disputing the confirmation of differntial demand of service tax, which has essentially arisen on account of discrepancies in the figures in the value of the services as shown in their audit records and as reflected in their returns. No explanation is being forwarded by the appellants to justify such differentiation. They have also not contested the demand and have deposited the differential duty along with interest. 4. The dispute relates to a purported failure of the appellant to pay tax in respect of certain taxable events in the returns filed by the appellant for the period between 01.04.2008 31.03.2012 . These short comings were noticed during statutory special audit conducted by the Department during February March 2012. 5. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attempt on the part of the appellant to evade tax. Although, the short-fall for the payment of tax came to the light, during the course of statutory special audit conducted during February - March, 2012. 10. Learned counsel for the appellant would draw attention to the following decisions particularly:- I. Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur 2013 [(288) E.T.T.161 (SC)]; II. Hindustan Steel Ltd. Vs. State of Orissa; [1978 (2) ELT (J159) SC]; III. CCE ST, Banglore Vs. Adecco Flexione Workforce Solutions Ltd., [2012(26) S.T.R.3 (Kar.)] IV. Cosmic Dye Chemical Vs. Collector of Central Excise, Bombay [1995 (75) E.L.T. 721 (SC)] And a decision of Division Bench of this Court in Commissioner of C.Ex., Chennai-I Vs. Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the relevant date in the circumstances mentioned in the proviso, one of it being suppression of facts. The meaning of the word both in law and even otherwise is well known. In normal understanding it is not different that what is explained in various dictionaries unless of course the context in which it has been used indicates otherwise. A perusal of the proviso indicates that it has been used in company of such strong words as fraud, collusion or willful default. In fact it is the mildest expression used in the proviso. Yet the surroundings in which it has been used it has to be construed strictly. It does not mean any omission. The act must be deliberate. In taxation, it can have only one meaning that the correct information was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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