TMI Blog2018 (5) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-13 - This fact needs to be verified by the Adjudicating Authority and the re-determination of the liability be carried out accordingly - appeal allowed by way of remand. - Appeal No ST/10437/2018 - A/10569/2018 - Dated:- 21-3-2018 - Dr. D. M. Misra, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 39,02,476/-, whereas in the returns, the appellant had paid ₹ 36,58,459/ resulting into short payment of ₹ 2,44,017/- It is their contention that a part of the said amount i.e. ₹ 1,86,262/- is attributable to the provision of ₹ 18,08,368/- made in the books of accounts in the Financial Year 2011-12, for which the bills were raised in the subsequent Financial Year 2012-13, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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