2023 (7) TMI 433

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....by the Commissioner of Service Tax, Mumbai-VII confirming duty demand under Section 73, interest under Section 75 and penalties under Section 76, 77 & 78 of the Finance Act, 1994 for the period between 2010 and 2014 made through two show-cause notices dated 30.01.2014 and 15.04.2015 issued on the basis of audit report on the sole ground of mismatch between Service Tax returns and financial statements of the Appellant company is assailed in this appeal. 2. Fact of the Appellant's case, in brief, is that it has been engaged in the business of construction of infrastructure projects like roads, bridges, ports etc. and construction of residential as well as commercial premises, having Service Tax registration and it has been filing periodic ....

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....itional pieces of documentary evidence on 30.05.2023 as they are in the nature of public documents and were initially sought by the Commissioner to pass the order under challenge in this appeal without placing reliance on it in his order. 4. Learned Counsel for the Appellant Mr. J.H. Motwani submitted that after the common Order-in-Original was passed, it had come to their knowledge that an internal verification report, in detail, was sought from the jurisdictional Assistant Commissioner, that was submitted by the Assistant Commissioner after examining the documents submitted by the Appellant during course of hearing by the Adjudicating Authority namely the Commissioner for which while filing the appeal they also had sought for copy of t....

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....e party to establish his/her contention which is not a judicial act and, therefore, it would lead to the conclusion that the finding was not bona fide and should be regarded as mala fide. He rest his argument is stating that internal report was withheld from the Appellant that had denied fair try to the Appellant in violation of natural justice, to which effect also he placed his reliance on the decision of the Hon'ble Apex Court passed in the case of Reliance Industries Limited Vs. SEBI (Criminal Appeal No. 1167 of 2022) on which score alone the appeal should be remanded back to the Adjudicating Authority for a fair adjudication upon re-examination of their own internal audit reports and documents. 5. In response to such submissions....