2017 (11) TMI 290

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;- For the Appellant Dr. J. Harish, Dy. Commissioner(AR) - For the Respondent ORDER Per : S.S Garg The present appeal is directed against the impugned order dt. 29/08/2011 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) upheld the Order-in-original and rejected the appeal of the appellant. 2.   Briefly the facts of the present case are that the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not sustainable in law as the same has been passed by misinterpreting the provisions of the Act and also by ignoring the judicial precedents.  He further submitted that the appellant is a non-profiteering organisation and could not have indulged in suppression of facts leave alone with intent to evade payment of statutory levy.  He further submitted that the Revenue has not produced any ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of his submission, he relied upon the following decisions: i. LMJ Service Ltd. Vs. CCE&ST, Jaipur-II [2015(38) STR 64 (Tri. Del.)] ii. Shantilal Nensukh Khothari Vs. CCE, Pune-III [2015(40) STR 348 (Tri. Mum.)] 5.   On the other hand, the learned AR reiterated the findings of the impugned order. 6.   Considering the fact that the liability under renting of immovable....