2018 (12) TMI 1429

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....uragement Scheme'.(for short, 'VCES'). Certain rules are also framed and they are known as 'Service Tax Voluntary Compliance Encouragement Rules, 2013'. The appellant runs enterprise namely Sadguru Electricals and is engaged in providing taxable services having service tax registration No. AQLPM7161RSD001. The appellant received a notice and thereby certain amount was directed to be paid by the appellant as against unpaid taxes. It may not be necessary for us to go into other details. 3. The appellant submitted his reply to the show cause notice but finding no favour with the reply, the adjudicating authority confirmed the demand and ordered recovery of tax amount along with under Section 73 of the Finance Act, 1994, in addition penalty wa....

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....ettered power to the authority and same is not acceptable. 7. Mr. Sharma, learned Counsel appearing for the appellant invited our attention to the judgment of Punjab & Haryana High Court in the matter of Barnala Builders & Property Consultants vs Dy. C.C.E. & S.T. Dera Bassi, reported in 2014(35) S.T.R. 65 (P & H) and submitted that similar view which is taken by the Madras High Court in Narasimha Mills Pvt. Ltd (supra) is taken by Punjab and Haryana High Court in Barnala Builders & Property Consultants (supra). 8. Though Mr. Ladda, learned Counsel appearing for the respondent opposes the appeal, considering the facts of the present matter and considering the judgments relied on by Mr. Sharma, learned Counsel appearing for the appellant, ....

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....t have misapplied the law, came to an incorrect factual finding, acted in excess of his jurisdiction, abused his powers, was biased, considered evidence which he should not have considered, or failed to consider evidence that he should have considered. To err is human and hence it cannot be expected that all the decision makers would be perfect in their approach in arriving at just conclusions. If any statute or scheme does not make the appeal provision, it would be nothing to mean that the order passed by the authority has become final and conclusive for all the purposes and thereby, giving uncontrolled and unquestionable powers to the said authority by virtue of which, he becomes as monopoly over the statute and will certainly act in an a....