TMI Blog2018 (11) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... itation is available to the Revenue only when an assessee acts with a mala fide intention and there is a positive suppression or mis-statement by the assessee with an intention to evade payment of duty. Mere extracting the requirements of Section of the statute would not ipso facto amounts to suppression or mis-statement or fraud, to invoke the extended period of limitation. The invocation of extended period of limitation cannot be sustained and consequently, there can be no demand as well as interest for the period other than the normal period from the date of issuance of the Show Cause Notice - duty demand restricted to normal period. Interest - Penalty - Held that:- The issue being an interpretational one, the penalty is deleted - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the Revenue issued a Show Cause Notice No. 01/2017 on 17.07.2017, proposing to demand duty of ₹ 17,92,787/- along with applicable interest and penalty. Order-in-Original No. 15/2017 dated 25.10.2017 was passed thereafter confirming the duty proposed as also interest and penalty as indicated, after appropriating ₹ 8,00,000/- already paid by the appellant. The appellant preferred an appeal before the Commissioner of G.S.T. Central Excise (Appeals-I), Chennai who vide impugned Order-in-Appeal No. 192/2018 (CTA-I) dated 26.04.2018 dismissed the appeal, against which the appellant has come in appeal before this forum. 3. Today when the matter came up for hearing Ld. Counsel Shri. S. Janakiraman. And Shri. P. Kulasekaran appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Idea Cellular Ltd. Vs. Union of India 2016 (42) S.T.R. 823 (P H) to urge that when the State of Haryana had levied and collected Value Added Tax (VAT) on the activation of SIMs which according to the Hon ble High Court was without authority of law, had directed the transfer of the amount of VAT collected to the Service Tax Department of the Union of India. He also referred to similar Orders passed by various Benches of the CESTAT. 5. Per contra , Ld. AR appearing for the Revenue relied on the findings of the lower authorities and also vehemently contended that the decision of the Hon ble Punjab and Haryana High Court is being tested before the Hon ble Apex Court by way of Special Leave Petition (SLP) and the same is pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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