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TMI Blog2016 (8) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... 359/15 was filed in the same appeal, requesting for clubbing. Appeal No. ST/59670/13 with appeal No. ST/50752/15 and appeal No. ST/51100/15, and stay application No. ST/Stay/50808/15 was filed in appeal No. ST/51100/15 (DB). 3. The miscellaneous application No. ST/Misc/51242/14 was taken up for hearing. Heard both the sides. Since the matter is of recurring nature, E.H. application is allowed, and appeals taken up for final hearing with the consent of parties. 4. The miscellaneous application No. ST/Misc/51359/15 was taken up for hearing. Heard both the sides. It was found that all the appeals mentioned in the application with a request to club them were involving same issue for the same appellant for the same service provided having some ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 5000/- under Section 77 with the said act were imposed. VSE preferred an appeal before the Commissioner (Appeals) who disposed the said appeal through the Order-in-Appeal No. 17/ST/ALLD/2013 dated 12/06/2013 which is impugned order wherein the appeal was dismissed as time barred without going into merits of the case. Through letter dated 11.03.2013 issued by Assistant Commissioner, Mirzapur to M/s Hindalco Industries Ltd. under Section 87 (b) of the Finance Act, 1994, Assistant Commissioner requested service receiver to pay to the exchequer Rs. 11,80,798/-which includes Service Tax demand and penalty imposed out of the amount due to be paid to VSE. M/s Hindalco Industries Ltd. Credited Rs. 12,24,891/- to exchequer through chalan date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x of Rs. 98,28,425/- during the period from 2007-08 to 2011-12, but paid Rs. 71,35,262/- as Service Tax and differential Service Tax of Rs. 26,93,163/- was demanded. The show cause notice was decided through Order-in-Original dated 18.03.14 through which the entire demand of Service Tax was confirmed, equal penalty was imposed and another penalty of Rs. 10,000/- was imposed. VSE preferred appeal before the Commissioner (Appeals) to decided the appeal through impugned order dated 04.12.14 wherein he has modified the said Order-in-Original dated 18.02.14 by reducing the demand for over-lapping period and set it aside, and penalty is waived. Against the impugned order VSE is before us contenting that for same services provided by them to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 17,47,913/- being an amount confirmed and paid with respect to above show cause notice dated 06.10.10 and appellate authority could have reduced the figure of Rs. 26,93,163/- only by Rs. 05,87,899/- and not by Rs. 17,47,913/-. They have also contended that the appellate authority have effed in holding that there is no suppression so for as the show cause notice dated 08.10.12 is concerned. Heard both the parties Learned A.R. reiterated the grounds of appeal. Learned Advocate for VSE has contended that in view of the Ruling by Hon'ble supreme court in the case of Nizam Sugar Factory the show cause notice dated 08.10.12 which is issued for extended period wherein suppression is alleged is bad in Law and cannot survive. 11. We have tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in the knowledge of the authorities. Later on, while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the part of the assessee as these facts were already in the knowledge of the authorities. We agree with the view taken in the aforesaid judgments and respectfully following the same, hold that there was no suppression of facts on the part of the assessee/appellant. 10. For the reasons stated above, Civil Appeal Nos. 2747 of 2001 and Civil Appeal No. 6261 of 2003 filed by the assessees are accepted and the impugned orders are set aside on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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