2006 (9) TMI 32

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.... - Revenue has moved this ROM Applications against the Final Orders No. 37/2006 dated 6-1-2006 [2006 (4) S.T.R. 232 (Tri. - Bang.)] and No. 2249/2005 dated 23-12-2005 [2006 (2) S.T.R. 102 (Tribunal)]. The issue being common and the grounds in both the ROMs being common, they are taken up together for disposal. In both these matters, the Tribunal by the Final Orders have set aside the demands raise....

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....ns is not sufficient but Revenue should bring out all the ingredients required for invoking larger period. It has to be shown that the appellants had intentionally evaded payment of duty in the matter. 4.The learned JDR in counter points out to Section 73A & B of the Finance Act which lays down that failure to file return is sufficient to indicate demands for 5 years. He points out that the ing....