2016 (10) TMI 959

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....AR  for the Appellants Shri Jatin Mahajan,  AR for the Respondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal.   We have heard Shri Ranjan Khanna,  learned DR and Shri Jatin Mahajan, learned advocate for the respondent. 2.  As per facts on record, the appellants were providing  constructi....

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....also rely upon the Tribunal decision in the case of Macro Marble reported as 2008 (12) STR 603 (Tri-Chennai). The demand was also contested on the point of limitation. 4.  The original adjudicating authority did not find favour with the above stand of the appellant and accordingly confirmed the demand along with confirmation of interest and imposition of penalty. 5.  On appeal agai....

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....heet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not viable allegation and as such, demand is to  fail on the ground of limitation itself. 6.  Revenue in their memo of appeal  has raised general grounds of non-filing of return of   not paying duty and not approach....