TaxTMI 
TaxTMI 
2024 (4) TMI 1090
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.... clearing rough marble slabs and were discharging their excise duty liability at the specific rate of Rs.60/- per Sqr. Mtr. In terms of entry at Sl. No.54 of Notification No.12/2012-CE dated 17.03.2012. Department observed that in respect of clearance of rough marble slabs less quantity has been shown by the appellant by way of adopting the incorrect formula for converting the quantity of square feet (Sq. Ft.) of rough marble slabs into Square Meter (Sq. Mtr.) in their sale invoices. Due to this Central duty for an amount of Rs.357302/- has been short paid by the appellant during the aforementioned period. With these observations a Show Cause Notice No.1394 dated 20th February, 2020 proposing the recovery of the amount of RS.357302/- allegi....
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.... findings under challenge are alleged to be just presumptive in nature. The order is accordingly prayed to be set aside and appeal is prayed to be allowed. 4. While rebutting these submissions, ld. Departmental Representative has mentioned that the formula used by the appellant for converting Sq. Ft. of marble in to Sq. Mtr. is erroneous. The correct formula is that the Sq. Ft quantity needs to be multiplied by a factor of 0.0929 to convert it into Sq. Mtr. on which the duty is payable at the rate of Rs.60/- per Sq. Mtr. Applying wrong formula has resulted into short payment of duty to the extent of the amount of duty confirmed. Hence there is no infirmity in the order under challenge. The appeal is prayed to be dismissed. 5. Having heard....
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....n Sq. Ft./Sq. Mtr. For the slab having more thickness will be less. From the given standards it can be judicially noticed that the area for a slab of 16 mm thickness shall be 175 Sq Ft. per ton of the marble whereas for 18 mm Thick slab it will be 165 Sq, Ft. per ton and for 20 mm thickness slab it will be 150 Sq. Ft. per Ton. 7. The invoices as have been examined by the Department to allege a wrong calculation are observed. It is seen that the invoice is only mentioning the quantity sold in Sq. Mtr. without mentioning the thickness of the slab sold. In absence thereof and in absence of comparative calculation based under afore mentioned chapter Note V the observations are held to be nothing but the presumptive in nature. Otherwise also I ....
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....or the purpose he may require the assessee to produce such accounts documents or other evidences as he may deem necessary. Such being the legal position, if some tax has escaped assessment which came to light later during the audit, all it shows is that either there was no error in the self-assessment or it was noticed by the audit later. However, the allegation that short payment came to light only during audit is highly insufficient to prove the intent to evade the payment of service tax by the appellant. For these findings I draw support from the decision of this Tribunal, Principal Bench in the case titled as M/s. Kalia Consruction Pvt. Ltd. Vs. Commissioner, Central Excise Udaipur in Service Tax Appeal No. 54385 of 2015 decided on 15.1....