TMI Blog2016 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... be available to the Revenue where the assessee suppressed or mis-stated any information, with an intent to evade payment of duty. In the present case, there is no such evidence on record and has rightly been observed by Commissioner (Appeals) that the entire facts along with remuneration received being a part of the balance sheet which is a public document, no allegation of suppression can be mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - FINAL ORDER NO. 53972 /2016 - Dated:- 16-9-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Ranjan Khanna, AR for the Appellants Shri Jatin Mahajan, AR for the Respondent ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Ranjan Khanna, learned DR and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complex, which is required to comprise more than 12 units to attract liability. They also rely upon the Tribunal decision in the case of Macro Marble reported as 2008 (12) STR 603 (Tri-Chennai). The demand was also contested on the point of limitation. 4. The original adjudicating authority did not find favour with the above stand of the appellant and accordingly confirmed the demand along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, he held that balance sheet of company is a publically available document and therefore, the allegation that data stated in the balance sheet was suppressed from the department is not viable allegation and as such, demand is to fail on the ground of limitation itself. 6. Revenue in their memo of appeal has raised general grounds of non-filing of return of not paying duty and not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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