TMI Blog2015 (8) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... essee. - Application No. ST/S/53460/2014, Appeal No. ST/53085/2014-ST (DB) - - - Dated:- 25-5-2015 - Ashok Jindal, Member (J) And R. K. Singh, Member (T),JJ. For the Appellant : None For the Respondent : Shri Amresh Jain, DR ORDER Per: Ashok Jindal: Appellant is in appeal against the impugned order wherein their appeal has been dismissed by the Ld. Commissioner (A) that the appellant has not followed rule 5 of the Central Excise Appeals Rules 2001. Therefore, appeal was dismissed. 2. On perusal of the impugned order we find that appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of pre deposit, appeal is taken up for final disposal with the consent of the Ld. AR. 3. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny society registered under the Societies Registration Act 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made there under; or (g) any body corporate established, or a partnership firm registered by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage; As the M/s Mahaveer Transport has provided services to M/s Anand Construction which is registered partnership firm covered in seven categories of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has in bonafide belief that he is not liable to pay service tax as the service tax is payable by consignor or consignee of goods whoever makes the payment of freight. Therefore penalty may kindly be deleted. 4. Instead of deciding the said issue the Ld. Commissioner (A) held that appellant has not followed the procedure laid down under Rule 5 of Central Excise Appeal Rules 2001. Therefore, the appellant is not entitled to raise new grounds before him for deciding the appeal. 5. We have examined the grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. Therefore, the ld Commissioner (A) is required to answer the issue raised by the appellant on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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