TMI Blog2013 (12) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the prima facie plea of the assessee that the entire exercise ultimately, would be only revenue neutral and considering the balance of convenience made out by the assessee - Order of Tribunal set aside - stay granted - tribunal directed to decide the issue on merit. - Civil Miscellaneous Appeal No. 3317 of 2013 and M. P. No. 1 of 2013 - - - Dated:- 4-12-2013 - Chitra Venkataraman And T. S. Sivagnanam,JJ. For the Appellant : Mr. M. N. Bharathi For the Respondent : Mr. K. Mohanamurali Senior Central Government Standing Counsel JUDGMENT (Judgment of the Court was delivered by Chitra Venkataraman, J.) The assessee has filed this appeal as against the order of the Customs, Excise and Service Tax Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under protest. The order also proposed demand of interest. However, no penalty was levied on the assessee. 4. Aggrieved by the above order, the assessee went on appeal before the Commissioner of Customs and Central Excise (Appeals). The Revenue also preferred a Cross Appeal on the aspect of levying of penalty under Sections 76, 77 and 78 of the Finance Act, 1994, which was, however, waived by the lower authority. As regards the merits of the case, the Commissioner rejected the assessee's contention on the question of limitation, provided under proviso to Section 73 of the Finance Act, 1994. However, on the liability, the Commissioner held that the appellant is only service recipient and not service provider and hence they are liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Notification relied on by the assessee, and the Foreign Trade Policy is a matter for consideration in the appeal filed before the Tribunal, considering the prima facie plea of the assessee that the entire exercise ultimately, would be only revenue neutral and considering the balance of convenience made out by the assessee, we have no hesitation in setting aside the order passed by the Tribunal. 7. In the result, this civil miscellaneous appeal is allowed and the order of the Tribunal is set aside and the deposit of Rs.9 lakhs as ordered by the Tribunal, stands dispensed with. No costs. 8. In view of the order passed by this Court, dispensing with the payment of the sum of Rs.9 lakhs as ordered by the Tribunal, the Tribunal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
