2018 (6) TMI 115

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....: M.V. Ravindran These appeals are directed against orders-in-appeal No. SK/159-162/Th-II/2017 dated 25.05.2017. 2. None appeared for the respondent despite notice. Since the issue lies in a narrow compass, the appeals are taken up for disposal even in the absence of any representative from the respondent. 3. The issue that falls for consideration in these appeals of Revenue, is whether t....

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....he confirmation of demand along with interest and set aside the penalties imposed. For setting aside the penalties, the first appellate authority has recorded that there is intention to evade duty, as the records of the respondent were audited by the audit party during the relevant period in question i.e. March, 2012 to December, 2012. 5. Learned D.R. would draw my attention to the facts of the....

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....ful consideration of the submission made by learned D.R. and on perusal of records, it noticed and undisputed that the respondent-assessee has paid all the demand with interest before the issuance of show-cause notice on being pointed out by Revenue authorities. It is also undisputed that the records of the respondent-assessee's were audited by the audit party regularly during the period in questi....

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....to evade, evenon the discharge of duty liability along with interest. If respondent-assessee would have contested the demand on limitation, he would have succeeded, is my view. I find that similar issue came up before the Hon'ble Karnataka High Court in the case of CCE Bangalore v. MTR Foods Ltd. - 2012 (282) ELT 196 (Kar.) wherein Lordships held that the audit party having audited the records of ....