been enlarged on
bail by Co-ordinate Bench on the basis of misstatement of counsel
for the petitioner before the Co-ordinate Bench ... Counsel for the petitioner has obtained bail order by
purposely making a misstatement before the Co-ordinate Bench
and today in this Court while arguing
year would be entitled to them,
is a misstatement made in the Court. On the basis of a wrong
statement, interim order passed by this
show that non-payment of Service Tax was due to
suppression, fraud, misstatement, etc, with the intent to
defraud the Government revenue. We find that
evade payment
of duty, nor there was any fraud, collusion, willful misstatement,
suppression to attract extended period u/s.11A. The demand was
confirmed ... matter of interpretation and not of
suppression, fraud, misstatement coupled with intention to evade
payment of duty. It was argued that even otherwise that nature
position by
holding: (LT p. 803)
"....If there is an important misstatement,
speaking for myself, I have never hesitated, and
never shall hesitate until ... disclosure of all the material facts - facts, not
law. He must not misstate the law if he can help
it - the court is supposed
rightly entitled for allotment of the plot and there
was no misstatement made by him before allotment was made.
4. After examining the reply, Administrator
been
shown if the petitioner has deliberately made any such
misstatement for which he was required to be
penalised. It would rather be a travesty
