TMI Blog2018 (12) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... 04.2006 to 31.03.2011 which was treated by Revenue as assessable value. Also, Revenue did not confront the appellant service provider with the figures obtained from M/s Utility Powertech Ltd. - therefore, the entire show cause notice is based on third party information, and is not sustainable - appeal allowed - decided in favor of appellant. - MISC APPLICATION No.ST/MISC/70196/2017 In APPEAL N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tacted by Revenue for seeking information about the activities carried out and tax dues with the appellant service-provider. Even the audit of the accounts of the appellant service-provider was planned, but the same could not be carried out due to non-cooperation of appellant service provider. Subsequently, Revenue contacted M/s Utility Powertech Ltd. During investigation, Shri Pravesh Kumar, Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.10.2012. The matter was carried before the Commissioner (Appeals). Learned Commissioner (Appeals) through impugned order set aside the penalty imposed under Section 76 ibid and sustained the remaining Order-In-Original. Aggrieved by the said order, service provider-appellant and Revenue both are before this Tribunal. 3. After hearing both the sides duly represented by Shri Kartikeya Narain ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the entire show cause notice is based on third party information. I, therefore, do not find the said show cause notice to be sustainable. Similar view was also taken by a division bench of this Tribunal in the case of M/s Jain Engg. Company V/s Commissioner of Central Excise, Meerut-I reported at 2016 (46) S.T.R. 596 (Tri. Del.). I, therefore, set aside the impugned order and allow the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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