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2015 (7) TMI 858 - MEGHALAYA HIGH COURT

2015 (7) TMI 858 - MEGHALAYA HIGH COURT - 2015 (39) S.T.R. 204 (Meghalaya) - Waiver of pre deposit - Penalty u/s 76, 77 & 78 - Bar of limitation - Held that:- Sub-Section (3) of Section 85 of the Finance Act, 1994 provides that an appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer, relating to service tax, interest or penalty under this Chapter: provided that the Collector of Excise (Appeals) may, if he is satisfied that .....

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n the Collector of Excise (Appeals) satisfied that the appellant was prevented for sufficient cause from presenting the appeal within 3 (three) months.

Appellant contended that the appeal could not be filed against the original order i.e. un-certified copy furnished by the Commissioner under the letter dated 17.08.2010 and it was only for private use. Therefore, the appellant filed the application for obtaining the certified copy of the order dated 17.08.2010, which must bear a court .....

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ce T. Nandakumar Singh) Heard Mr. SP Sharma, learned counsel for the appellant and Mr. R Deb Nath, learned CGC appearing for the respondents. 2. This appeal is directed against the judgment and order of the appellate tribunal dated 11.07.2014 dismissing the appeal being No.ST/A/70356/2013 only on the ground that the appeal filed by the present appellant is barred by limitation. 3. The concise fact leading to the filing of the present appeal is noted. The appellant was seeking waiver of pre-depos .....

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ARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE MORELLOW COMPOUND M.G.ROAD, SHILLONG-793001 ORDER IN ORIGINAL NO.09/JOINT COMMISSIONER/ST/2010 DATED SHILLONG, THE 17th August, 2010 (PASSED BY THE JOINT COMMISSIONER, CENTRAL EXCISE, SHILLONG 1. This copy is granted free of charge for the private use of the person to whom it is issued. 2. Any person deeming himself aggrieved by this Order may appeal against the order of the Joint Commissioner to the Commissioner (Appeals). Customs .....

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r) Nongthymmai Jelly s Shop, Shillong-793014 Meghalaya DISCUSSION AND FINDINGS I have carefully gone through the case records and the submission made by the Noticee in the course of personal hearing. It is alleged that the Noticee have not obtained Service tax Registration and provided taxable service in the category Business Auxiliary Service. It is also alleged that the Noticee have not declared the taxable value and not paid Service Tax in suppression of materials facts. The Noticee, also hav .....

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and not made payment of due Service Tax within the period prescribed in the relevant Section of the Finance Act. Accordingly, I hold the Noticee have contravened the provision of Section 66, 67, 68, 69, of the Finance Act,1994 and Section 91 and 95 of the Finance Act, 2004 read with rule 6 of Service Tax, Rules 1994 for which they have rendered themselves liable for penal action under Section 76 and 78 of the Finance Act, 1994. I further find that the Noticee have not filed the Service Tax retur .....

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one hundred sixty eight) in terms of proviso to the Section 73 of the Finance Act, 1994. As the Noticee have already paid the amount, I order appropriation of the amount, so paid, towards the demand confirmed. 2. I order the Noticee to pay interest, as accrued, at the rates applicable under Section 75 of the Finance Act, 1994. As the Noticee have paid interest, I order appropriation of the amount so paid towards the interest as accrued. 3. I impose penalty @2% on the outstanding tax per month on .....

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borty) Joint Commissioner (Tech) C. No. V-ST-21/ADJ/2009/1058-61 Dated: 17/8/10 To, M/s Rani Motors (Authorized Maruti Dealer) Nongthymmai, Jelly s Shop Shillong - 793014 Sd/- (S.P Chakraborty) Joint Commissioner (Tech) C. No. V-ST-21/ADJ/2009/1058-61 Dated: 17/8/10 Copy for information to:- 1. The Commissioner Central Excise, Shillong. 2. The Additional Director, DGCEI, Kolkata Zonal Unit4/2, Karaya Road, Kolkata-700017 3. The Assistant Commissioner, Central Excise Shillong Division. Sd/- (S.P .....

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appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. Mr. R Deb Nath, learned CGC appearing for the respondents by referring to the said proviso to Sub-Section (3) of Section 85 of the Finance Act, 1994 strenuously contended that the limitation period of three months for filing the appeal against the order can be extended for a further three months that too only when t .....

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he appellant is barred by limitation inasmuch as, the said appeal was filed after the expiry of six months from the date of passing the order i.e. 17.08.2010. 5. Now, the question to be decided in the appeal filed by the appellant before the Collector of Excise (Appeals) is as to whether the period of limitation is to be counted from the date of receiving the copy of the original order or from the date of receiving the certified copy of the order dated 17.08.2010. Mr. SP Sharma, learned counsel .....

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