By TIOL News Service

MUMBAI, NOV 15, 2017: THIS is a Revenue appeal against an o-in-o passed by the CCE, Pune-I on 07/09/2012.

Incidentally, against this order, the assessee too had appealed but their appeal No. ST/831/2012 was dismissed by the Tribunal on 30/09/2013 for failure to comply with pre-deposit.

The Bench, therefore, observed -

++ Revenue's present appeal being against the same order, which was appealed by respondent earlier as above, it becomes difficult to decide the issue on merits in this appeal.

++ The show-cause notice did not disclose the reason why there is a discrepancy between the financial statements and the tax returns. It was stated that the invoices are prima facie evidence to bring the value and services to the fold of tax. Further, show-cause notice does not provide any basis to hear the grievance of the Revenue today.

++ Determination of the liability than the liability already determined by the adjudicating authority by his order dated 07/09/2012 is not entertainable without any basis.

The Revenue appeal was dismissed.

In passing: Addressing the need to tag the appeals of the Revenue with that of the assessee, the CESTAT directed the Registry to guard such lapse and also emphasized that it is for the Revenue to bring to the notice of the bench wherever there are simultaneous appeals against same impugned order by both sides, for tagging.

(See 2017-TIOL-4002-CESTAT-MUM)