Allegation of intention to evade Tax payment on Govt run Institute can be nothing but absurd

Rajasthan Housing Board Vs Commissioner Central Excise (CESTA New Delhi) Coming to the allegations of suppression of facts, we are of the opinion that there has to be a positive act of suppression apparent on part of the appellant along with an apparent intention to evade the payment of tax and there has to be a wilful misstatement as was held by Tribunal, Mumbai in the case of Centre for Development of Advance Computering vs. CCE Mumbai – 2016 (41) STR 2008. The Adjudicating Authority below is observed to have failed to show any such positive act. Admittedly, the appellants were submitt...