2011 (1) TMI 853

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..... about the existence of two separate agreements, one for leasing of storage tanks located in their premises and the other for various other services rendered to M/s. CPCL such as de-loading etc. - Therefore, agree with the assessees that the charge and finding of suppression with intention to evade tax is not sustainable - Decided in favour of assessee. - S/17/2007 - 95/11 - Dated:- 27-1-2011 - .....

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..... nded until the actual date of payment has been imposed under provisions of Section 78 and 76 of the Act respectively. 3. The assessees had intimated the Superintendent of Central Excise in-charge of the Tondiarpet Terminal about leasing out of storage tanks and also informed Assistant Commissioner (Central Excise), Chennai-I Commissionerate about the existence of two separate agreements, one for .....

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