2013 (4) TMI 375

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.... Thakur; This appeal has been filed by the appellant against the Order-in-Revision No. 19/VDR-II/Service-Tax/Banco/Commr/2011 dtd. 30.09.2008, under which the order in original dated 02.02.2009 passed by original adjudicating authority was set-aside. It was held by the original adjudicating authority that demand is for the period 16.11.1997 to 02.6.1998 and the show cause notice was issued afte....

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.... Finance Act, 1994 was also undertaken. He relied upon the following judgments:- (a) CCE, Vadodara vs. Eimco Elecon Limited [2010(20) STR 603 (Guj.)] (b) Sree Rayalaseema Alkalies & Allied Chem. Limited vs. CC & CE, Triputi [2011 (24) STR 477 (Tri. Bang.)] (c) Pandurang SSK Limited vs. CCE, Pune [2011 (23) STR 300 (Tri. Mumbai.)] (d) CCE Vapi vs. Mutual Industries Limited [2010-TIOL-12....

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....ctive amendments have to be resorted to. The issue has also been the subject matter of interpretation by various Courts and CESTAT. The jurisdictional High Court of Ahmedabad has decided this issue in favour of the assessee in the case of CCE, Vadodara vs. Eimco Elecon Limited [2010(20) STR 603 (Guj.)]. Para 4 of this order passed by the Hon'ble High Court of Gujarat is reproduced below:- 4. Th....

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....sue, only the appellant cannot be held responsible for not having filing a return when the matter was within the knowledge of the department and the issue was under litigation. Under such facts and circumstances to hold that there was a fraud or suppression etc. on the part of the appellant, with intention to evade taxes, is not justified. The same view has been held in a number of judgments by th....