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Deccan Mining Syndicate Pvt. Ltd. Versus Commissioner of Central Excise, Belgaum

2017 (1) TMI 1237 - CESTAT, BANGALORE

100% EOU - Principles of Natural Justice - Held that: - Since the appellant did not file the reply to the show-cause notice and did not appear before the Commissioner at the personal hearing, the learned Commissioner proceeded to decide the case without the presence of the appellant on the basis of the records produced before the Commissioner and confirmed the demand and the penalties - this matter needs to be remanded back to the Commissioner with a direction to decide the case after complying .....

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r the Appellant Shri Mohammed Yusuf, AR, For the Respondent Per: S.S Garg The present appeal is directed against the impugned order dated 31.07.2014 passed by the Commissioner whereby the Commissioner confirmed the demand of ₹ 3,45,87,741/- (Rupees Three Crores Forty Five Lakhs Eighty Seven Thousand Seven Hundred and Forty One only) being service tax amount for the year 2008-09 to 2010-2011 under proviso to Section 73(1) of the Finance Act 1994 and also demanded interest at the applicable .....

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the course of audit by the internal audit party of the records of M/s. Deccan Mining Syndicate for the period 01/2008 to 09/2009, it was observed that the assessee had not produced the Audited Balance Sheet for the year 2008-09 and assessee was asked to produce the same. The assessee vide letter dated 07.02.2012 submitted the copy of the Balance Sheet and Profit and Loss Account along with a schedules for the year 2008-09. On going through the said Balance Sheet for the year 2008-09, it was noti .....

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s Sixty Four Thousand Five Hundred and Fifty Seven only). The appellant was asked to clarify the difference but the appellant did not file the reply. Subsequently the appellant vide letter dated 26.11.2012 informed the Department that Income Tax and CBI departments have seized the hard disk and the other documents pertaining to their company and requested for grant of time. Even after the lapse of two months, no reply was filed. Since the assessee did not furnish the Balance Sheet for the year 2 .....

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2010-11 and the details of service tax actually paid as per ST-3 Returns for the period 2008-09 to 2010-11, the Department came to the conclusion that the assessee had short declared the taxable value and short paid the service tax amount during the relevant period. Further the details of the service tax demands were made as per ST-3 Return and service tax payable after considering abatement of 75% of the taxable value based on Balance Sheet was also given to the assessee. Since the appellant d .....

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e same has been passed in violation of the principles of natural justice. He further submitted that the appellant could not file reply to the show-cause notice because the records pertaining to the company were seized by the Department of Income Tax and the CBI. He further submitted that the appellant informed the adjudicating authority vide letter dated 15.11.2013, 08.01.2014, 10.02.2014 and 05.03.2014 that the appellant company was being investigated by the CBI with regard to territorial dispu .....

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cted that the mining operations and transportation in an areas in Bellary District is suspended till further orders. With the prohibition on export and suspension of mining of iron ore, majority of the staff also left the company. Further the Managing Director and CEO being in the CBI custody, the other Director was not conversant with the details of the case, transactions and legal implications could not guide or prepare the reply to the show-cause notice and appear for personal hearing. The ap .....

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