TMI Blog2020 (4) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... the hearing of the appeal; no question of law arises on this aspect. Extended period of limitation - HELD THAT:- The law is well settled that in the absence of any proven or established allegations of existence of active intent to defeat the law or to cheat the revenue [expression used in Section 11A of the Central Excise Act fraud or willful misrepresentation or suppression of facts ], the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent of counsel for the parties. Two questions of law are urged on behalf of the assessee: (i) that the activity performed by it does not match the description of business auxiliary service . Learned counsel urged that though the appellant/assessee introduces potential consumers to the bank, and charges commission as and when the advance is made, since banking per se is not subjected to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard, Court is cognizant of decisions of the Supreme Court in Collector of Central Excise vs. Chempher Drugs Liniments, 1989 (40) ELT 276 (SC); Uniworth Textiles Ltd vs. Commissioner of Central Excise , 2012(9) SCC 753 and Pushpam Pharmaceuticals Ltd. vs. Collector of Central Excise, 1995 Suppl (3) SCC 462. In these circumstances, the mere omission to pay tax and the revenue inability to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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