2024 (4) TMI 301

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....Shri Paresh V Seth, Advocate for the Appellant Shri Ashok Thanvi, Assistant Commissioner (AR) for the Respondent ORDER This appeal is directed against Order-In-Original RAJ-EXCUS-000-PR-COM-57-16-17 date 07.11.2016 passed by the Principle Commissioner Customs, Excise and Service Tax-RAJKOT, whereby the Service Tax demand of Rs. 2,65,09,153/- along with equal penalty under Section 78 and p....

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.... very vague. Hence, the same is illegal and irregular. He submits that the appellant have also explained the reason for difference between the value declared in ST-3 return and Income Tax Audit Report and had also argued that they had received works contract and in terms of Notification No. 30/2012-ST applicant was to discharge the liability of 50% only. 2.2 He submits that the Adjudicating Aut....

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.....-76 (Trib-Ahd) • Shresth Leasing & finance Ltd. V/s Commissioner of C. Ex & S. T. 2023-68-G.S.T.L. 143 (Trib-Ahd) • Commissioner of C. Ex V/s Universal Polythelene Industries 2011-270-ELT 168 (Pt H. C.) Confirmed by SC 2016 (342) ELT A226 • Aries Chemicals Pvt. Ltd. V/s Commissioner of Central Excise 2017-358-ELT-887 (Tir.-Che) • NSP Electronics....

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....nd that the appellant have submitted various documents but the Adjudicating authority despite that observed that no documents have been submitted. It is the appellant's submission that they have given the proper reconciliation and explanation regarding difference between ST-3 return and Income tax Audit report. The same has also not been considered properly by the Adjudicating Authority. 4.2 In....