TMI Blog2021 (8) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... emselves before the Settlement Commission. There is no evidence of such having occurred, and indeed, the filing of appeal before us is clear indication of incorrect averment having been made before the original authority. In the grounds of appeal too, no concrete counters to the findings of the original authority have been enumerated. The grounds of appeal are vague and insufficient to determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period from 2006-07 to 2010-11 and of ₹ 15,06,227/- by recourse to section 66A of Finance Act, 1994 for the period from 2006-07 to 2007-08, along with applicable interest under section 75 of Finance Act, 1994, and penalties under section 77 and 78 of Finance Act, 1994. In addition, the appellant was also directed, under section 73A(1) of Finance Act, 1994, to pay ₹ 10,57,485/- col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with section 66A of Finance Act, 1994, is concerned, it was contended that the nature of the expenses had not been subject to scrutiny. 4. Learned Authorised Representative submits that the claim of the appellant of out-of-pocket expenses having been included in the demand is not ascertainable in the absence of any details having been submitted and that it would be difficult for the claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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