2019 (6) TMI 624

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....e appellant. Shri H.C Saini, DR for the respondent. ORDER PER ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether, under the facts and circumstances of the case, the show case notice is bad for invoking extended period of limitation. 3. The admitted facts are that the appellant is a manufacturer of explosives. In the course of their business, they have to suppl....

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....se of the appellant that an earlier audit was conducted in November, 2008, where also such development charges were received and accounted for by them in their books of accounts since 2007-2008. However, no objection was taken by the Revenue at the time of earlier audit in November, 2008. 4. Further, ld. Counsel points out from para 6 of the show cause notice, wherein it is alleged that the appel....

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....s. The said final accounts are filed before the various authorities like Income Tax Department, Registrar of Companies etc. Accordingly, he prays that the appeal may be allowed on limitation. However, the ld. Counsel does not dispute the leviability of the duty on merits. 6. Ld. AR for the Revenue has relied on the findings recorded in the impugned order. He further points out from the copy of th....

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....d hence cannot be accepted." 8. Having considered the rival contentions, we find that such PDC receipts have been received and properly accounted for and duly disclosed since 2007-2008, which period was audited in the earlier audit conducted in November, 2008. However, no such objection was taken by the Revenue at that time. Thus, we find that the present show cause notice, pursuant to the subseq....