TMI Blog2022 (4) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... thority has found in Ext.P2 that the assessee had deliberately concealed the fact of payment of freight taxable at their end and concluded that there was an intent to evade service tax and hence the extended period of limitation can be invoked. The consideration in the impugned order of assessment is a mixed question of law and fact and can be revisited only by an appreciation of the various dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TICE BECHU KURIAN THOMAS PETITIONER : ADVS. K.I.MAYANKUTTY MATHER, R.JAIKRISHNA AND UTHARA ASOKAN RESPONDENTS : ADV SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE CUSTOMS JUDGMENT BECHU KURIAN THOMAS, J Petitioner challenges Ext.P2 order issued by the 1st respondent for the periods October 2015 to June 2017 covering the financial years 2015-2016, 2016-2017 and 2017-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out a best judgment assessment. The learned counsel for petitioner contended that Ext.P2 is perverse, liable to be interfered with under Article 226 of the Constitution of India. 3. Sri.P.R.Sreejith, the learned Standing Counsel, who took notice on behalf of the respondents, contended that the impugned order is appealable and that the contention raised by the petitioner requires appreciation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, wilful misstatement, suppression of facts, in which case the period will extend to five years. In the impugned order, the assessing officer had concluded that there was suppression and hence the period of thirty months will not apply. 5. The above noted conclusion is based on an appreciation of disputed facts. Therefore, in the light of the disputed questions of fact, which are clearly evide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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