TMI Blog2021 (5) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 1811 - DELHI HIGH COURT] passed by the appellate authority in Appeal No.170 of 2010. In the said appeal, the regional testing laboratory, K.Pudur, Madurai, was the appellant. The petitioner is identically placed. The petitioner is also a regional testing laboratory. Therefore, whatever applied to the appellant therein would apply to the petitioner also - The department obviously knew that the petitioner had not paid any tax for the period preceding October, 2004. Therefore, nothing stopped the department from issuing a show cause notice immediately thereafter - Petition allowed - decided in favor of petitioner. - W.P(MD)No.8668 of 2017 And W.M.P.(MD)No.6578 of 2017 - - - Dated:- 29-3-2021 - Honourable Mr.Justice G.R.Swaminathan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 68,275/- and the petitioner was also directed to remit interest as well as penalty. Aggrieved by the same, the petitioner filed an appeal before the appellate authority. The appellate authority by the impugned order gave partial relief to the petitioner by setting aside the penalty portion alone. Not satisfied with the same, the present writ petition has been filed. 3.The respondents have filed a detailed counter affidavit and the learned standing counsel took me through its contents. In paragraph No.8 of the counter affidavit, it has been specifically contended that any person aggrieved by the order passed by the Commissioner (Appeals) under Section 35A of the Central Excise Act may move the Tribunal. In the instant case, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o pay up the tax due from 01.07.2003 to 30.09.2004. This also will be explained by the fact that they had not collected the Service Tad for the said period and in a Government agency it is understandable that diversion of funds from another head of account towards payment of taxes is not such an easy exercise. The department has come to know about the activities of the appellants in October 2004 itself, when they registered themselves for Service Tax. To wait up to 2008 for issue of a Show Cause Notice invoking the extended period, requires the mandatory elements of suppression, fraud, collusion, etc with an intent to evade payment of tax. Any one who intents to evade payment of tax would not have been seeking the clarifications of the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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