Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Anita Scrap Traders Versus Commissioner of Customs, Excise And Service Tax

2015 (5) TMI 26 - ALLAHABAD HIGH COURT

Condonation of delay - Held that:- There is no allegation of mala fide against the petitioner. It has not been recorded that the delay has been caused deliberately as a part of dilatory tactics on behalf of the assessee. - It has been held by the Apex Court in the case of N. Balakrishnan (1998 (9) TMI 602 - SUPREME COURT OF INDIA) that rules of limitation are not meant to destroy the rights of the parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ra Shukla, learned counsel for the respondents. This Central Excise Appeal was admitted under the order dated 23.1.2014 on the following grounds:- "C. Whether the Appellate Tribunal is right in law in disallowing the Condonation of Delay application filed by the Appellant vide the impugned order when the Appellant has given reasons which indicate there are no malafide reasons or dilatory tactics involved in delay caused by the Appellant? D. Whether the Appellate Tribunal is right in law in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rvice tax amounting to ₹ 27,54,543/- (Rs.27,00,533/- Service Tax + ₹ 54,000/- Education Cess) as service tax under the provision of section 73(2) of the Finance Act, 1994 against the party alongwith interest under the provisions of section 75 of the Finance act, 1994 as amended from time to time. This amount is held to be recoverable from the party. 2. I impose penalty of ₹ 5,000/- u/s77 of the Act for violation of Section 70 read with Rule 7 of the Rules. 3. I impose penalty o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of the Joint Commissioner. Against the order of the Assessing Officer the appellant filed an appeal before the Commissioner (Appeals), which appeal came to be dismissed under the order dated 27.2.2012 and the adjudication order was confirmed. Against the first appellate authority's order dated 27.2.2012 the assessee preferred an appeal before the Customs Excise & Service Tax Appellate Tribunal, New Delhi. As there was some delay in filing of the second appeal, therefore, the assessee mad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l has been preferred. The Tribunal under the order impugned has recorded that the explanation furnished by the assessee was not satisfactory and, therefore, it has proceeded to dismiss the appeal as barred by limitation, after rejecting Section 5 application. Counsel for the assessee points out that the averment made in the affidavit qua lapse of memory of the acting partner Anil Singh, were not controverted and, therefore, there was no reason for the Tribunal to have not accepted the statement .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

held by the Apex Court that the rules of limitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactics, but seek their remedy promptly. The assessee has already deposited the entire service tax and is ready and wiling to deposit 25% of the penalty in terms of the order of the Assessing Authority, therefore, it would in the interest of justice to require the Tribunal to condone the delay and decide the appeal on merit. Cou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version