High Court Of ChhattisgarhTAXC/40/2017dismissed

Commissioner, Central Excise Customs And Service Tax v. M/S A.K. Transport

2017-07-27Hon'Ble The Chief Justice,Hon'Ble Shri Justice Sharad Kumar Gupta2 pages

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 49 of 2012 Union of India, Through Commissioner, Central Excise & Custom, Central Excise Bhawan, Dhamtari Road Tikarapara Raipur C.G. . ---- Appellant

Versus

M/s Niranjan Lal Agrawal Dead (Thr.) Lrs.

(A) Praveen Agrawal, aged about 43 years, (B) Dilip Agarawal, aged about 31 years, (C) Raj Agarawal, aged about 29 years, All above S/o Late Niranjan Lal Agrawal, All are R/o Tulsi Marg, Main Road, Korba, District Korba (C.G.) ---- Respondents For Appellant : Shri Vinay Pandey, Advocate For Respondents : Shri Rahul Tamaskar, Advocate Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Sharad Kumar Gupta, Judge Order On Board Per Thottathil B. Radhakrishnan, Chief Justice 27/07/2017

1. The short issue on which this appeal by the revenue stands is as to whether the Customs, Excise Tax Appellate Tribunal was justified in holding that the revenue was not entitled to extended period of limitation. The learned counsel for the Revenue argued that the Tribunal was unjustified in holding this issue in favour of the Assessee. Adverting to para 16 of the Tribunal's order it can be noticed that the Tribunal made reference to its decisions in

Vishal traders vs. CCE Jaipur, 2010 (19) STR 509 (Tri-Del) and Gajanand Agrwal vs. CCE-2009, (13) STR (138) (TriKol) to hold that there is no supersession with intention to evade payment of tax in view of the fact that confusion prevailed in law at the relevant time. We are of the view that the Tribunal has rendered the impugned decision by considering the relevant facts and materials. The decision so rendered is fundamentally in the realm of questions of facts and do not generate any substantial question of law to be answered in favour of the Revenue in this appeal under Section 35 G of the Central Excise Act, 1944.

2. This appeal, therefore fails. The same is accordingly dismissed. Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) Chief Justice Judge Kamde