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2016 (4) TMI 728 - CESTAT MUMBAI

2016 (4) TMI 728 - CESTAT MUMBAI - 2016 (43) S.T.R. 135 (Tri. - Mumbai) - Entitlement for abatement of 40% - Notification No. 1/2006-ST - Held that:- the Ld. Commissioner has not given proper finding as regard the abatement available to the appellant to the extent of 40% from the gross value as provided under Notification No. 1/2006-ST. On perusal of the books of accounts of the appellant, it is found that the gross receipt shown in the balance sheet/profit and loss account is inclusive of cater .....

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ood by making the payment of correct amount, and for the delay in making the payment, they also paid the interest. From this fact, I do not find any intention of the appellant to make a false declaration. This is only due to arithmetical error that there is mistake in declaring the actual dues. It is also found that the appellant have paid the entire amount of correct dues along with interest before the last date. Therefore, no reason found why the VCES declaration should not be accepted. Accord .....

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er held that VCES - 1 declaration dt. 31.12.2013 filed by the appellant is substantially false. He confirmed demand of ₹ 3,08,672/-, interest under Section 75 and also imposed penalty of equal amount under Section 78 of the Finance Act, 1994. 2. The fact of the case is that the appellant filed VCES declaration on 31.12.2013 wherein the total dues declared was ₹ 2,78,118/-. The appellant as per the provisions paid 50% of the said amount i.e. ₹ 1,39,100/- on 31.12.2013. The secon .....

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e amount along with interest which comes to ₹ 40,479/- was paid on 20.12.2014. With reference to the VCES declaration, the show cause notice was issued to the appellant wherein it was proposed to treat the VCES declaration as substantially false and also proposed to demand ₹ 5,86,789/- without considering the abatement as provided under Notification No. 1/2006-ST dt. 1/3/2006 to the extent of 40%. In the adjudication, the Ld. Commissioner held that due to declaration of short amount .....

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f account. However, later on reconciliation, it was found that the gross value as well as the tax dues declared by them was short by ₹ 35,288/- due to arithmetical mistake. However, re-quantifying suo moto the appellant submitted the correct figure before the department and also paid the total amount of correct dues along with interest total amounting to ₹ 3,18,597/-. He submits that the Ld. Commissioner has not given any finding on the issue of abatement and declared the entire case .....

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ues before the due date and in case of short payment in the first installment of 50%, they also paid interest as provided under the scheme. Therefore in these facts, it is very clear that there is no intention of making a false declaration, hence the order is not sustainable. 4. On the other hand, Shri A.B. Kulgud, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that it is admitted fact that in the VCES declar .....

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