2024 (7) TMI 547

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....ATTACHARYYA Ms. Sutapa Roychowdhury, Adv. Mr. Abhijit Das, Adv. Ms. Aratrika Roy, Adv. ...for the appellant Mr. K K Maiti, Adv. Mr. Tapan Bhanja, Adv. ...for the respondent ORDER The Court : - This appeal filed by the assessee under Section 83 of the Finance Act, 1994 read with Section 35G of the Central Excise act, 1944 is directed against the order dated June 15, 2023 passed by the C....

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....nd of service tax to the tune of Rs.25,16,900/-. It is not in dispute that the said service tax has already been paid by the assessee. From the order passed by the learned Tribunal, we find that the Tribunal has re-appreciated the facts, more particularly, Annexure-B to the Chartered Accountant's certificate and found that there are two parts of the labour charges which have been paid - one, perta....

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....he said amount. Challenging the said order, the assessee has preferred the present appeal. It is settled legal principle that mere use of the expression "fraud" and "willful mis-statement" etc. will not automatically attract the penal provision as the adjudicating authority is bound to bring the facts on record, especially 'fraud' or 'willful mis-statement'. Bearing this principle in mind, we f....