2017 (9) TMI 454

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....t Order-in-Original No. TTD-EXCUS-000-COM-16-15-16-DT-05-01-2016 dated 05.01.2016.  2. None appeared on behalf of the appellant. Advocate for the appellant has filed a written note stating that the appeal may be disposed of on merits considering the grounds of appeal taken in the appeal memorandum. 3.   Ld. Departmental Representative reiterates the findings of lower authorities. ....

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....cords and grounds of appeal, I find the appellant has not taken any another grounds but to state that the show cause notice is wrongly calculating the tax liability, that they have filed VCES declaration, which is correct and the show cause notice is demanding the tax liability based upon the figures shown on income tax returns, also stated in the grounds of appeal that they have paid the total am....

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....uthority has also recorded a detailed findings of tax liability on Restaurant Services, extended the eligible abatement of 60% of the value rendered. As against the above factual findings, it is noticed from the grounds of appeal appellant is not contesting the same by adducing any evidence to support his case and only tried to counter the findings by stating that they had filed VCES declaration. ....