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 →

Venus Rubbers Versus Commissioner of Central Excise, Coimbatore

2015 (9) TMI 1096 - CESTAT CHENNAI

Waiver of pre deposit - Section 35F - Penalty u/s 77 - Held that:- In this appeal the LAA has dismissed the appeal for non-compliance of predeposit, even though appellate authority mentioned that appeal is decided on merit. The appellate authority has not discussed the issue on merits and dismissed the appeal for non-compliance. Therefore the case to be remitted to L.A.A. We also find that appellant made a submissions before the lower authorities on limitation which was not examined. Taking into .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hri S. Muthuvenkatraman, Advocate For the Respondent : Shri L. Paneer Selvam, AC (AR) ORDER Per R. Periasami The present appeal is filed by appellant against Commissioner (Appeals) order who dismissed the appeal for non-compliance of predeposit under Section 35F read with Section 83 of the Finance Act. The adjudicating authority in his order dt.26.8.2011 confirmed the demand of service tax of ₹ 32,09,148/- under maintenance or repair service along with interest and also imposed equivalent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

merits but sustained the order to the extent of ordering for predeposit. Aggrieved by the order, appellant preferred C.M.A before the Hon'ble High Court, Madras. The Hon'ble High Court vide its order dt.25.7.2014 in C.M.A.No.703/2014 and MP No.1/2014 set aside the Tribunal's order and remanded the case to Tribunal to consider the issue of predeposit. The relevant para of the High Court's order dt.25.7.2014 is reproduced below :- (g) While disposing of an appeal against a final 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

30 (g) of the abovesaid decision, the Tribunal has clearly held that in an appeal against the final order of the Appellate Commissioner (dismissing the appeal for failure to pre-deposit), the Tribunal will not adjudicate upon the merits of the appeal, but if the order of pre-deposit passed by the Commissioner (Appeals) in the given facts and circumstances of the case is erroneous, the Tribunal is required to set aside the order of the Appellate Authority and remand the matter to the Appellate Co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ng counsel for the Department, when pointed out about the error in the order, also fairly submits that the Tribunal should have considered the issue of pre-deposit on merits instead of confirming the order of the Commissioner (Appeals) as impeccable without setting out how it is above standards. In the light of the discussion as made above, the 2nd substantial question of law is answered in favour of the assessee. 13. In the result , the appeal is allowed and the matter is remitted back the to t .....

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