synopsis that
the counsel for the appellant has stated that CAG report as observed by
the adjudicating authority was not made available ... this second appellate stage, especially when such a
contention about the CAG report, is absent in the grounds of appeal
preferred before this
synopsis that
the counsel for the appellant has stated that CAG report as observed by
the adjudicating authority was not made available ... this second appellate stage, especially when such a
contention about the CAG report, is absent in the grounds of appeal
preferred before this
Samsung on 22.05.2004. Such statement confirmed the fact of no manufacture of CGA monitors when evidence gathered by investigation demonstrated that Samsung manufactured Monitors ... CGA) but were colour monitors of higher resolution i.e. VGA, EXA, SXGA etc. Appellant did not export CRT Data Display Monitor (Colour CGA
Walia &Co has taken the same stand as that of
the CAG and proceeded to recover the amounts under the category ... Public Relation Services'.
Keeping faith on this interpretation of the CAG, the Service Tax Department
has raised the demand for more than
power to the officers authorized by Comptroller and
Auditor General (hereinafter referred to as "CAG") to conduct audit ... power to
the officers authorized by Comptroller and Auditor General
(hereinafter referred to as "CAG") to conduct audit. In this context
notice that these proceedings were initiated as a result of
CAG's audit objection and CBEC had replied in detail legally justifying ... contrary to its action taken report
in reply to the CAG.
9. It has been argued that the only requirement
records were maintained and accounts
audited by statutory auditors appointed by CAG as
well as supplementary audit by representatives of
Page ... were maintained and whose accounts were
audited by statutory auditors appointed by CAG as
well as supplementary audit by representatives of
CAG
report of the Comptroller
and Auditor General of India for the year ended March, 2014, wherein the
CAG has concluded that the said ... legislative lacuna. Relevant extract from 2.5.3 of the said Report of the CAG
is reproduced below:-
6
"The stand taken
only a
general report and not specific to any particular Integrated check post or
Border Check Post. The discrepancies observed by the CAG ... held against them. It is
found that the report of the CAG is a general observation which cannot be
applied to the specifics
only later i.e. after the conduct of the audit by CAG. This amount was computed as service tax due in respect ... informed to the Department earlier; it was revealed only during audit of CAG. Had the CAG audit not been conducted
