2019 (2) TMI 1555

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....sija, Supdt.(AR) for the respondent ORDER Per: C J Mathew Though the impugned order-in-appeal no. YDB/602/2010/MII/ 2010 dated 17th September 2010 of Commissioner of Central Excise (Appeals)-II, Mumbai did uphold the order of the lower authority confirming demand of ₨ 47,66,276/- as short paid under section 11A of the Central Excise Act, 1944, along with interest thereof under section ....

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.... 2009 without any substantiating of the allegations justifying the invoking of the extended period. A number of judicial decisions to the effect that circumstances should determine liability for the imposition of penalty and that, in a public sector unit, such motives were not attributable, were cited for setting aside of penalty. 3. The first appellate authority has relied upon the decision of t....

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....on the decision of the Tribunal in Chennai Port Trust v. Commissioner of Service Tax, Chennai [2017 (5) GSTL 394 (Tri-Chennai] which has held that the responsibility is all the more on a public sector unit for compliance with the tax laws of the country. Further reliance was placed on the decision of the Tribunal in Bharat Petroleum Corporation Ltd v. Commissioner of Central Excise Mumbai II [2002....

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....so. The failure of the first appellate authority to do so does not appear to be reasonable. We also observe that the show-cause notice, save for a passing reference to suppression, does not evidence any deliberate intent on the part of the assessee. The appellant, too appears to have been more concerned with pleading of revenue neutrality, implied in the discharge of the duty liability without dem....