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2018 (10) TMI 1207 - CESTAT ALLAHABADDemand of differential tax - demand of ₹ 12,64,097/- - undisclosed receipts - demand of different tax is on account of reliance on rough register and rough ledger - extended period of limitation. Demand of ₹ 12,64,097/- - Held that:- Such demand has been raised on the basis of some rough note books seized from the premises of the appellant and the author of said note book have not been identified - there is no enquiry made by Revenue regarding from the person who are named therein if they have paid such amounts to the appellant assessed as mentioned therein - there is no cogent basis for this demand. Further, against proposed demand of ₹ 1,28,54,902/- in the show cause notice, the demand confirmed in the impugned order is ₹ 94,57,303/-. Thus it appears that the show cause notice was issued without due diligence. Balance demand of ₹ 81,92,240/- - the appellant have before issue of SCN deposited ₹ 76,88,206/- out of the said amount and before adjudication have deposited the balance amount of ₹ 5,05,000/- - Penalty - Held that:- No penalty was impossible on the appellant under Sections 70, 77 and 78 of the Act. The appellant is not liable to pay any tax over and above amount of ₹ 81,92,240/- and accordingly, appellant is entitled to refund of the amount paid over and above the said amount and also refund of the amount of penalty if any deposited. Appeal allowed.
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