TaxTMI 
TaxTMI 
2026 (2) TMI 286
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....stry of Defence, Government of India at different Army locations; the supplies are made on the basis of a tender wherein a consolidated price, which includes transportation charges, is quoted. During the course of audit, it was observed that the appellant had received some indirect income on account of handling charges during the transportation; it appeared to the Revenue that this was an additional consideration on which duty was required to be paid; a show cause notice dated 04.09.2009 was issued to the appellants demanding central excise duty of Rs.5,39,559/- along with interest and penalty; Additional Commissioner vide OIO dated 29.11.2010 confirmed the duty along with interest and equal penalty. On an appeal filed by the appellants, le....
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....ed Strips Ltd. - 2002 (143) ELT 131 (Tri.) * Yamaha Motors India Pvt. Ltd. - 2008 (232) ELT 677 (Tri. Del.) * Rajasthan Spg. & Wvg. Mills Ltd. - 2007 (218) ELT 641 (SC); 3. Learned Counsel submits that extended period cannot be invoked there is no suppression as no elements of suppression of facts, mis-statement, mis-declaration, collusion with intent to evade payment of duty are present; the facts were in the knowledge of the Department and Superintendent, Range - I, Chandigarh vide his letter dated 14.08.2007 asked the appellants for details, He submits that extended period cannot be invoked and penalty cannot be imposed as held in Tamil Nadu Housing Board - 1994 (74) ELT 9 (SC). He further submits that the appellants....
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....e understand that the appellants are regular assessees and are filing Returns regularly from time to time and are paying the applicable central excise duty. We find that Tribunal in a plethora of cases held that extended period cannot be invoked when the appellants have reasons to have an alternate interpretation of statutory provisions and more so, extended period cannot be invoked when the detection is on the basis of a routine audit conducted. We find that Principal Bench of the Tribunal held in the case of G.D. Goenka Private Ltd. vide Final Order No.51088/2023 dated 21.08.2023 as follows: 19. It has also been pointed out that but for the audit, the allegedly irregularly availed CENVAT credit would not have come to light. It is....
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....see fails to furnish the return or, having filed the return, fails to assess tax in accordance with the Act and Rules. To determine if the assessee had failed to correctly assess the service tax, the central excise officer has to scrutinize the returns. Thus, although all assessees self-assess tax, the responsibility of taking action if they do not assess and pay the tax correctly squarely rests on the central excise officer, i.e., the officer with whom the Returns are filed. For this purpose, the officer may require the assessee to produce accounts, documents and other evidence he may deem necessary. Thus, in the scheme of the Finance Act, 1994, the officer has been given wide powers to call for information and has been entrusted the respo....