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TMI Blog2025 (2) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... tax returns for the second half year period from 01.10.2016 to 31.03.2017; but at the time of statutory audit, the exact liability was indentified and entire amount was deposited. The information sought by the Revenue was supplied along with the relevant documents, but despite that, show cause notice was issued after inordinate delay of more than three years and by resorting to best judgment assessment, the demand was confirmed without looking into the documents/information supplied by the appellant. Extended period of limitation - HELD THAT:- There is no allegation of suppression against the appellant either in the show cause notice or in the Order-in-Original & Order-in-Appeal. The Revenue has failed to establish any of the ingredients a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts namely Form-26AS for the period 2013-14- to 2016-17, copy of service tax returns along with challans for the period 2013-14- to 2016-17, copy of balance sheet, profit & loss account for the period 2013-14- to 2016-17, bank statement for the period 2013-14- to 2016-17, list of services provided by them etc in relation to an enquiry. The appellant submitted all documents and information as sought for by the Revenue. Thereafter, after a considerable period, the appellant got the show cause notice dated 14.10.2021 in which difference in taxable receipts as per ITR, Form-26AS and ST-3 Returns on which best judgment assessment under Section 72 of the Finance Act, 1994 was proposed. In reply to the said show cause notice, the appellant once ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome omissions were there in service tax returns for the second half year i.e. 01.10.2016 to 31.03.2017; but without seeing all the documents and the returns, the Adjudicating Authority confirmed the demand by invoking the extended period of limitation. He further submits that the Adjudicating Authority has confirmed the demand by resorting to best judgment assessment under Section 72 ibid, whereas all the documents as required by the Adjudicating Authority were submitted along with reply to the show cause notice and copy of the revised returns. In addition, all the previous e-mails were also re-sent along with additional reconciliations via e-mail dated 22.10.2021. He further submits that during the personal hearing also, all the neces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE - [2013] 31 taxmann.com 67/39 STT 58 * Escorts Ltd vs. CCE - [2015] 58 taxmann.com 4125/52 GSTL 78 * Commr of Customs vs. Magus Metals - [2017] 16 SCC 491 (SC) * CCE & ST, Bangalore vs. Northern Operating Systems (P) Ltd - [2022] 138 taxmann.com 359 (SC) * Continental Foundation Jt. Venture vs. CCE, Chandigarh - 2007 (216) ELT 177 (SC) * Anand Nishikawa Co Ltd vs. CCE - 2005 (188) ELT 0149 (SC) * Hindalco Industries vs. CCE - 2003 (161) ELT 346 (Tri Del) * Kirloskar Oil Engines Ltd vs. CCE, Nasik - 2004 (178) ELT 998 (Tri Mumbai) * Martin & Harris Laboratories Ltd vs. CCE - 2005 (185) ELT 421 (P&H) * Baba Autolink P Ltd vs. CCE - [2022] taxmann.com 373 (New Delhi CESTAT) * Padmini Products and Chemphar Dru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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