9911796707
TMI Blog2025 (2) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... n - revenue neutrality - HELD THAT:- In the instant case the duty was paid of its own by the party in 2013 with interest. This conduct itself justifies that there was no intent to evade duty on the part of the appellant as has indicated by the learned advocate. Even on their discharge of the duty there were entitled to credit of the same and were allowed the department therefore they would have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER The appeals are made out against the impugned order which has examined the show cause notice on the identical issue. The appellant had imported the plant and machinery from abroad. As per the department, erection, commissioning of the plant and machinery was done on behalf of foreign supplier and therefore was liable to discharge duty on reverse charge liability during the period 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR reiterates the finding of the Commissioner (Appeals) and indicates that there was no intimation or license taken in the instant matter and therefore extended period has been correctly invoked by the learned Commissioner. He refers to the case law 2018 (18) GSTL (Mad.) Hotel Southson Pvt Ltd VS. CESTAT Chennai, 2017 (4) GSTL 236 (Tri-Mum) Chaitanya Engineering Vs CCE, Aurangabad, to indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve not benefitted in avoiding the taxes. He also pointed out that the taxes paid in 2013 were given credit of by the department of its own, as per law indicating that action resulting in S.C.N. was not an enforcement action. Revenue neutrality existed in the present case and delay in payment has been compensated by paying interest. 4.1 Considering the aforesaid submissions, it is clear that exten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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