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2015 (5) TMI 806 - CESTAT NEW DELHI

2015 (5) TMI 806 - CESTAT NEW DELHI - TMI - Demand of service tax - Invocation of extended period of limitation - Held that:- Revenue has not filed any appeal against the impugned Order-in-Appeal for dropping the penalty under Section 78 ibid. The period involved in this case is October, 2002 to December, 2006 while the Show Cause Notice was issued on 23.02.2008. It is thus obvious that the entire demand is beyond normal period of one year (except for a period of mere three months i.e. October, .....

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doing particularly when it does not involve any question of law or interpretation thereof. - Decided in favour of assessee. - Application No. ST/STAY/58752/2013-CU(DB), Appeal No. ST/58130/2013-CU(DB) - Dated:- 2-3-2015 - G Raghuram, President And R. K. Singh, Member (T),JJ. For the Appellant : None For the Respondent : Shri Amresh Jain, DR ORDER Per: R K Singh: 1. Stay Application along with Appeal has been filed against Order-in-Appeal No.31(ST/RPR-I/2013, dated 06.03.2013, which upheld the se .....

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nature and therefore imposition of penalty under Section 78 of the Act is not justifiable. My aforesaid views find support from the Apex Courts decision in the case of M/s. Uniflex Cables Ltd. Vs. CCE Surat-II (2011(271) ELT.161 (SC) wherein it has been held that penalty is not imposable when issue involved is of interpretational nature. Also in the case of Asian Tubes Ltd. Vs. CCE Ahmadabad (2011 (263) ELT 707 (Tri-Ahmd.) it has been held that if the disputed issue is a issue of interpretation, .....

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