TMI Blog2006 (10) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... 27-10-2006 - [Order]. - This appeal has been filed against the OIA No. 62/2006-ST dated 20-3-2006 passed by the Commissioner of Central Excise Customs (Appeals), Cochin. 2.The appellant is the Managing Director of M/s. Force Seven Security Investigation Pvt. Ltd., Trichur, which is engaged in the activity of Security Services. The above services come under the category of 'Security Agency' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the earlier order passed by him, for enhancement of the penalty imposed equal to the tax levied under Section 78 of the Finance Act, 1994. After giving a personal hearing, the Assistant Commissioner enhanced the penalty amount equal to Rs. 93,695/- in his order dated 22-8-2005. The appellant filed an appeal to the Commissioner (Appeals). The Commissioner (Appeals) dismissed the appeal and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while appreciating the circumstances of the case. The powers of rectification conferred under Section 74 of the Finance Act could be exercised only to correct obvious and patent clerical mistakes and not to effect drastic changes in an already pronounced adjudication order. Moreover, in the present case, the appellant had paid the entire tax well before the issuance of the Show Cause Notice. The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the appellant has not deposited the interest component in time, it is stated that he is not eligible for concession. This is very cruel. It is not that the appellant did not want to deposit the same but it was due to the non-availability of direction from the authorities. All the relevant documents were seized by the department and not returned till date. 5.The learned JDR re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atio, I feel that this case reserves lenient treatment. Hence, I set aside the levy of equal penalty and interest. As regards the tax liability, the amount paid by the appellant can be adjusted against the same. In the result, I allow the appeal with consequential relief. (Operative portion of this Order was pronounced in open court on conclusion of hearing) - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
