2017 (10) TMI 1187

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.... Anil G. Shakkarwar, Member (Technical) Shri Vineet Kumar Singh, Advocate, for Appellant Shri Mohd. Altaf, Assistant Commissioner, (AR), for Respondent ORDER Per: Anil Choudhary Heard both sides on the present Miscellaneous Application for Rectification of Mistake in Final Order No.52529/2015 dated 16/07/2015 passed in Appeal No.ST/323/2008-CU[DB]. 2. It is urged by the ld. Couns....

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.... the appellant has not been able to provide even Chartered Accountant certified final figures to show that the figures earlier submitted by it (based on which impugned demand was worked out) were incorrect in any manner. 6. In the foregoing circumstances, we do not find any infirmity in the impugned order. Consequently, the appeal is dismissed." The ld. Counsel for the applicant - appellant ....

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....of the above contention, the certificate of the Chartered Accountant Kamod & Associates was also annexed to the affidavit which discloses both the amount of Service tax recoverable and Service tax payable for each of the accounting years from January, 2002 to December, 2006. 3. During the course of argument the ld. Counsel have demonstrated that the outstanding amount i.e. closing balance of Se....

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....record, we are satisfied that there is a mistake of fact in the Final Order by not considering the documents on record being evidence in support of the contention that Service tax was not short paid by the appellant. We also find that under similar facts and circumstances for the subsequent period April, 2008 to September, 2009 similar demand was raised and confirmed by the Additional Commissioner....