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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 ..... ral 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 of limitation in terms of proviso to Section 73 of the Finance Act, 1994 when none of the ingredients stipulated therein have been satisfied? 2. Whether the Hon'ble Tribunal was right in holding that every case of short-payment or short-expungement in statutory returns leads to an inevitable conclusion of mala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch 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. The appellant paid the tax pointed out by the audit team on 24.12.2012, partly from the CENVAT Account and partly paid in cash by remitting the same through Challan payments. Long after, the appellant paid the amount, the respondent, the Assistant Commissioner of Service Tax issued show cause notice b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y:- 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.Tamil Nadu Petro Products Ltd, [2017 (353) E.L.T.454 (Mad)], wherein one of those was a companion judge namely the Hon'ble Justice Mr.R.Suresh Kumar. 11. On the other hand, learned counsel for the respondent would submit that the impugned order does not warrant any interference as it is w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 disclosed deliberately to escape from payment of duty. Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression." 15. The other decisions which were cited by the learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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