2008 (7) TMI 190

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.... Jain, DR, for the appellant. Shri H.V. Ghirnikar, Consultant, for the Respondent. [Order per : S.S. Kang, Vice President]. - Heard both sides. Revenue filed this appeal against the impugned order, whereby Commissioner (Appeals) set aside the demand beyond the normal period of limitation, after relying upon the decision of the Tribunal in the case of Hindalco Industries Ltd. vs. Commissioner....

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....r Chemicals Manufacturing Co. vs. Union of India reported in 2003 (158) E.L.T. 402 (S.C.). 3. The contention of respondent is that balance sheet is a public document and in the balance sheet they disclosed its figure, therefore, no intention to evade tax can be alleged against the respondent. 4. We find that Hon'ble Supreme Court in the case of Coalter Chemicals Manufacturing Co. (Supra) hel....