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TMI Blog2025 (2) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajesh R Kurup, Superintendent (AR) for the Respondent ORDER The appeals are made out against the impugned order which has examined the show cause notice on the identical issue. The appellant had imported the plant and machinery from abroad. As per the department, erection, commissioning of the plant and machinery was done on behalf of foreign supplier and therefore was liable to discharge duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked against them in the present case. 3. Learned AR reiterates the finding of the Commissioner (Appeals) and indicates that there was no intimation or license taken in the instant matter and therefore extended period has been correctly invoked by the learned Commissioner. He refers to the case law 2018 (18) GSTL (Mad.) Hotel Southson Pvt Ltd VS. CESTAT Chennai, 2017 (4) GSTL 236 (Tri-Mum) Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere allowed the department therefore they would have not benefitted in avoiding the taxes. He also pointed out that the taxes paid in 2013 were given credit of by the department of its own, as per law indicating that action resulting in S.C.N. was not an enforcement action. Revenue neutrality existed in the present case and delay in payment has been compensated by paying interest. 4.1 Considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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