TMI Blog2017 (9) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... mount paid in respect of the said litigation and there being finality of the order of the Tribunal that extended period cannot be invoked by the show cause notice dated 21-3-2006, the amount which has been deposited by the appellant needs to be refunded to him after adjusting the confirmed duty liability and the interest thereof. Penalty u/s 76 of FA - Held that:- This is a fit case to invoke p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Final Order No. 642/2009, dated 29-3-2010. By the said order dated 29-3-2010, the Bench held that demand of Service Tax liability on the cargo handling services and storage warehousing services for the period 16-8-2002 to 31-3-2005 raised under show cause notice dated 21-3-2006, is hit by limitation and the demand can be confirmed against the appellant only for the period of limitation from the da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd are being contested by the appellant. It is case of the Learned Counsel that the adjudicating authority having recognized the fact that the amounts were paid in respect of litigation/dispute, which has taken place by issuance of show cause notice dated 21-3-2006, has not adjusted the amounts towards the confirmed demands and the interest thereof and refund the balance amount. He also submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings in paragraphs 21 and 22 as regards the amounts paid by the appellants during the pendency of the proceedings are incorrect. Any amounts paid by an assessee or a litigant during the pendency of the appeal should be construed as an amount paid in respect of the said litigation and there being finality of the order of the Tribunal that extended period cannot be invoked by the show cause notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
