TMI Blog2013 (11) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise officer within a period of 15 days from the date of such adjustment. The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given to the jurisdictional Central Excise officer - Under Rule 6(3), there are no conditions like the value limit to be adjusted or regarding giving intimation of the adjustment to the jurisdictional Central Excise officer. Appellant had a bonafide belief that the entire amount of Service Tax payable can be adjusted against excess Service Tax paid, therefore, it is a fit case where the provisions of Section 80 of Finance Act, 1994 can be made applicable. Accordingly, penalties imposed upon the appellant under Section 76 of Finance Act, 1994 are set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE Pondichery 2010-TIOL-1051-CESTAT-MAD vi) Inox Air Products Ltd Vs CCE Chennai 2011-TIOL-885-CESTAT-MAD vii) Nirma Architects Valuers Vs CCE Ghaziabad 2005-TIOL-1267-CESTAT-DEL viii) M/s Gujarat NRE Coke Ltd Vs CCE Rajkot 2012-TIOL-600-CESTAT-AHM It was also the argument of ld.Chartered Accountant that the appellant was under the bonafide belief that as the entire duty liability can be adjusted from the excess duty paid, therefore, there was no intention to evade payment of any Service Tax and accordingly no penalty is required to be imposed as per the provisions of Section 80 of Finance Act, 1994. 3. Shri G.P. Thomas, (A.R.) appearing on behalf of the Revenue argued that as per the provisions of Rule 6(4A) and (4B) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, classification, valuation or applicability of any exemption notification, (ii) excess amount paid by an assessee registered under sub-rule (2) of Rule 4, on account of delayed receipt of details of payments towards taxable services may be adjusted without monetary limit, (iii) in cases other than specified in clause (ii) above, the excess amount paid may be adjusted with a monetary limit of Rs.50,000 for a relevant month or quarter, as the case may be, (iv) the details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of 15 days from the date of such adjustment. 6. As per the above provisions, any excess amount of Service Tax required to be paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court in the case of CCE New Delhi Vs. Hari Chand Shri Gopal (supra) wherein the Apex Court in Para 22 has held as under:- 22. The law is well settled that a person who claims exemption or concession has to establish that he is entitled to that exemption or concession. A provision providing for an exemption, concession or exception, as the case may be, has to be construed strictly with certain exceptions depending upon the settings on which the provision has been placed in the Statute and the object and purpose to be achieved. If exemption is available on complying with certain conditions, the conditions have to be complied with. The mandatory requirements of those conditions must be obeyed or fulfilled exactly, though at times, some ..... X X X X Extracts X X X X X X X X Extracts X X X X
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