TMI Blog2018 (6) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... in support of invoking extended period of limitation in the instant case - appeal allowed on limitation. - Appeal No. ST/382/2009-DB - Final Order No. A / 11256 /2018 - Dated:- 22-6-2018 - HON BLE MR. RAMESH NAIR, MEMBER ( JUDICIAL ) And HON BLE MR. RAJU, MEMBER ( TECHNICAL ) For the Appellant : Shri S. Bissa (Advocate) For the Respondent : Shri S.N. Gohil (A.R.) ORDER Per: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against them by the decision of Tribunal in the case of Bellary Iron Ores Pvt Ltd 2010 (18) STR 406. He further pointed out that on identical issue Hon ble High court of Madras in the case of Salem Co-Operative Sugar Mill Ltd 2014 (35) STR 450, as allowed the benefit of in respect of identical notification, on the grounds of limitation. 3. Ld. AR lies on the impugned order. 4. We are gon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no allegation of fraud, collusion, willful misstatement or suppression of facts. Thus, on the allegation of non-payment arising from the examination of accounts, we do not find that the Revenue would be justified in placing reliance on the extended period for limitation as provided for under Section 73(1) proviso of Finance Act. 18. We may point out herein on similar provision availab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... six months to five years, the Apex Court pointed that it has to be construed strictly. The Apex Court pointed out that the initial burden is on the department to prove that the situations visualized by the proviso existed. But once the department is able to bring on record materials to show that the appellant is guilty of any of those situations, which are visualized by the section, the burden sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, we hold that the notice issued on 16-10-2007, for the period from November, 2005 to May, 2006, is without any jurisdiction. Consequently, any demand of tax, penalty of interest in this case, is without jurisdiction. 5. We find in the instant case also the SCN does not bring out any fact to sustain the charge of suppression, miss-declaration etc. In these circumstances, we are unable to u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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