COMMISSIONER OF CENTRAL EXCISE Vs. GANPATI MOTORS

JUDGEMENT

(1.) HEARD both sides.

(2.) Revenue filed this appeal against the impugned order, whereby Commissioner (Appeals) set aside the demand beyond the normal period of limitation, after relying upon the decision of the Tribunal in the case of Hindalco Industries Ltd. v. Commissioner of Central Excise, Allahabad reported in .

(3.) THE contention of respondent is that balance sheet is a public document and in the balance sheet they disclosed its figure, therefore, no intention to evade tax can be alleged against the respondent.