2024 (1) TMI 394

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....pellant : Mr. Nirmal Kumar Mukhopadhyay, Adv. Mr. Nilotpal Chowdhury, Adv. Mr. Deepak Sharma, Adv. For the Respondent : Mr. K.K. Maity, Adv. Mr.Tapan Bhanja, Adv. The Court : This appeal filed by the assessee under Section 35G of the Central Excise Act, 1944 as made applicable to the Service Tax under Section 83 of the Finance Act, 1994 is directed against the Final order dated 26.6.2023 in ....

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....n? iv) Whether the Ld. Tribunal is justifying in confirming the demand and imposing penalty even after admitting that the appellant/petitioner had claimed the excess payment of service tax and evidence was produced before the Adjudicating Authority? v) Whether the Order passed by the Ld. Tribunal is perverse for not considering the relevant fact of production of documents and rel....

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.... After we have heard the learned counsel for the parties, we find that the assessee is aggrieved by the concurring findings of fact recorded by three authorities, namely, the adjudicating authority, the first appellate authority and the learned tribunal. The learned tribunal after hearing the entire facts has quoted as hereunder : "5. Admittedly, the Department has acceded to the reque....

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....Therefore, it is not clear as to how the appellant has himself not accounted for these challans during the period of three years. Further as the appellant has unit at Bhabaneswar, there may be possibility these challans have been used for Service Tax to be paid by that Unit. Unless, the entire transaction of Kolkata Unit vis-a-vis their Bhubaneswar Unit is undertaken, the fact of challans not acco....