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2013 (12) TMI 917 - CESTAT KOLKATAWaiver of pre deposit - Difference in the figures of receipts shown in their balance sheet and ST-3 returns filed with the department - Held that:- entire demand has been worked out on the basis of gross taxable value declared by the applicant in their ST-3 returns and that gross receipts shown by them in their respective balance sheets for the relevant period. The Ld. Advocate has fairly conceded that the data & evidences reconciling the differences relating to the taxable value received during the period could not be placed before the Ld. Commissioner. However, the reconciliation statement filed before this Tribunal duly certified by their Chief Accounts officer shows that there is an excess payment of 14.31 Lakhs. Prima facie we find that the Applicant is a Public Sector Undertaking and the Certificate given by the Senior Accounts Officer does carry some weight - Prima facie case not in favour of assessee - Stay granted partly.
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