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1 - 10 of 13 (1.58 seconds)Section 65 in Finance Act, 1999 [Entire Act]
Section 14 in The Central Excise Act, 1944 [Entire Act]
Section 83 in Finance Act, 1999 [Entire Act]
Section 73 in Finance Act, 1999 [Entire Act]
Section 73 in The Finance Act, 2018 [Entire Act]
Union Of India vs M/S Intercontinental Consultants And ... on 7 March, 2018
Therefore, finding given in the above case is also not applicable to the
present case.
Pushpam Pharmaceuticals Company vs Collector Of Central Excise, Bombay on 28 March, 1995
Appellant has also relied on CESTAT, Chandigarh Final Order No. A/60167-
60177/2019 dated 22.02.2019 in which it was held that the appellants were
under bonafide belief that they are not liable to pay service tax as they are
entitled for benefit of exemption under notification no. 6/2005-ST dated
01.03.2005 and Notification No. 33/2012-ST dated 20.06.2012, therefore,
they did not pay service tax. Moreover, there was confusion in the industry
during the relevant period whether the appellants are liable to pay service
tax or the MSO liable to pay service tax on their activity, in that
circumstances, the benefit of doubt goes in favour of the appellants.
Therefore, we hold that the extended period is not invokable. Learned
Counsel for the appellant also relied on the judgment of Pushpam
Pharmaceuticals Company Vs CCE, Bombay [1995 (78) ELT 401 (SC)], in
which it was held that "where facts are known to both parties the omission
by one to do what he might have done and not that he must have done,
does not render it suppression".
Section 77 in Finance Act, 1999 [Entire Act]
M/S. Pahwa Chemicals Pvt. Ltd vs Cce, Delhi-Iv on 25 September, 2013
Hon'ble Supreme Court in the case of
Pahwa Chemicals Pvt Ltd., Vs CCE, Delhi [2005 9189) ELT 257 (SC)] in
which it was held that "all the facts were within the knowledge of the
Department, there is no justification for invoking the extended period of
limitation". In this regard, para 26 and 27 of Order-in-Original are relevant
to quote which is thus: