2018 (5) TMI 918

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.... J Mathew, Member (Technical) Shri Amit Agarwal, Consultant for assessee-appellant Shri Dilip Shinde, Assistant Commissioner (AR) for Revenue Per: C J Mathew Shri Sushil K Agarwal is in appeal against order-in-appeal no. PUN-EXCUS-001-APP-166-13-14 dated 27^th December 2013 of Commissioner of Central Excise (Appeals), Pune - I which has, on appeal against order of original authority, r....

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....ection 65(105)(zzzz) of Finance Act, 1994 and with liability that was imposed retrospectively with effect from 1^st June 2007. He pointed out that the presumptions in the impugned order to the effect that non-payment of tax for the period covered retrospectively could not be blamed on the assessee by relying on the decision of the Hon'ble Supreme Court in J K Spinning and Weaving Mills Limited....

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....une 2007 when 'renting of immovable property' was made taxable with retrospective effect. Being a retrospective legislation, the assessee-appellant cannot be held to have had any intent to evade tax. At the same time, he was expected to discharge the tax liability at least with respect to the period thereafter. On a perusal of the record, it is seen that the appellant did discharge tax lia....