2018 (10) TMI 644

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....rag Mishra (Advocate) & Ms Pragya Pandey (Advocate) for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against the Order-in-Appeal No. GZB-EXCUS-000-APP-0359-15-16 dated 14.03.2016 passed by Commissioner (Appeals), Customs and Central Excise, Meerut-II at Noida. 2. Brief facts of the case are that the appellant ....

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....for the financial year 2010-2011 on the basis of profit and loss accounts for the year 2010-2011 taking into consideration sundry debtors. It was alleged that the said amount was released during the year 2011-2012 and, therefore, appellant was required to pay service tax amounting to Rs. 21,81,838/-. Further, on the basis of Balance Sheet for the year 2011-2012 an amount of service tax of Rs. 1,36....

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....e Sheet and Profit and Loss Account without scrutinizing the transactions for which said amounts were received and without examining whether said amounts were already reflected in the ST-3 returns filed. He has contended that it was held by this Tribunal in the case of British Physical Laboratories (I) Ltd. vs. Commissioner of Central Excise, Bangalore reported at 1999 (107) ELT 107 (Tribunal) tha....

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....her, submitted that the entire show cause notice is not sustainable since the same was issued under extended period when everything was disclosed including service tax payable disclosed in ST-3 return and that the remaining demands were on the basis of Balance Sheet and Profit and Loss Account and the same are not sustainable in the light of the above stated Final Order of this Tribunal. 4. Hea....