TMI Blog2016 (9) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing Co. Vs. Union of India [2003 (10) TMI 52 - SUPREME COURT OF INDIA] has held that for invoking the suppression clause for demand of duty under the time bar, there has to be something positive other than mere erection or failure on the part of the manufacturer or conscious or deliberate withholding of information. We find this not to be case in the present proceedings. The Tribunal has als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king companies in connection with the transfer of title of equipment and machineries. They received appropriate charges amounting to ₹ 2 crores for such services, vide their Bill dated 24/09/2005. The Original Adjudicating Authority, through is order dated 18/06/2009 confirmed the demand under category of Business Auxiliary Services, which was introduced w.e.f. 16/06/2009. The Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of brokerage received by the assessee, We find that the Commissioner (Appeals) has set aside the demand on account of time bar. 4. We note from the records of the case that the controversy has arisen as a result of the audit of the assessee's unit in December, 2007 during which the receipt of brokerage vide Bill dated 24/09/2005 was noticed. Further, it is also on record that annual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L. T. 402 (SC) has held that for invoking the suppression clause for demand of duty under the time bar, there has to be something positive other than mere erection or failure on the part of the manufacturer or conscious or deliberate withholding of information. We find this not to be case in the present proceedings. The Tribunal has also held time and again that once information is declared i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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