9911796707
TMI Blog2014 (4) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed along with a delay condonation application. Since sufficient cause has been shown in the affidavit filed in support of the delay condonation application, the delay in filing the appeal is condoned. The delay condonation application stands disposed of. The appeal by the revenue arises from a decision of the Customs, Excise & Service Tax Tribunal dated 2 July 2013. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs and Central Excise matters ?" Section 86 (6) of the Finance Act, 1994 provides as follows: "An appeal to the appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of service tax and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,- a. Where the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 86 (6) refers to the fee which has to accompany an appeal. The fees are respectively 1000 rupees, 5000 rupees and 10,000 rupees based on "the amount of service tax and interest demanded and penalty" levied. Where the service tax and interest demand and penalty levied is rupees five lakhs or less, the fee is one thousand rupees; where the service tax and interest demanded and penalty levied is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of a fee of rupees two hundred in case of every appeal (save for the excepted category). The present provision does not contain an analogous arrangement. In the circumstances, there is no error in the interpretation which has been placed by the Tribunal upon the provisions of 86 (6) of the Finance Act, 1994. In view of the above, this appeal will not raise any substantial question of law. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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