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2023 (10) TMI 880 - CESTAT NEW DELHIAppropriation of amount of Rs. 1,50,00,000/-, which the appellant had deposited during the investigation itself - time limitation - HELD THAT:- As far as the assertion that part of the demand was issued beyond the normal period of limitation is concerned, as is evident from the dates indicated, the SCN has not been issued for any period beyond 18 months from the relevant date, which was the normal period of limitation during the period of the SCN. Therefore, there is no case to reduce the demand as prayed for by the appellant. Consequently, there is no case to reduce penalty proportionately. As far as the appropriation of Rs. 1,50,00,000/- admittedly deposited by the appellant during the investigation is concerned, it is seen that this amount should have been appropriated in the impugned order. Appeal allowed in part to the extent that an amount of Rs. 1,50,00,000/- deposited by the appellant stands appropriated against the confirmed demand. The remaining part of the impugned order is upheld.
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