2023 (8) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner : Mr.K.Thyagarajan For the Respondent : Mr.B.Ramana Kumar Senior Standing Counsel ORDER Mr.B.Ramana Kumar, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Order-in-Original No.2/23(ST) dated 31.01.2023 passed by the respondent. 3. The impugned order precedes a Show Cause Notice dated 26.04.2021. The case....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Therefore, it is not open for the petitioner to allege that the Department is not entitled to invoke proviso to Section 73 of the Finance Act, 1994, as there is a suppression of facts. 8. Therefore, there is no case made out for interfering with the impugned Order-in-Original No.2/23(ST) dated 31.01.2023 passed by the respondent based on a Show Cause Notice dated 26.04.2021 invoking extended ....