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M/s Elecon Engineering Co Ltd. Versus C.C.E. & S.T. -Vadodara-I

2015 (11) TMI 512 - CESTAT AHMEDABAD

Duty demand - Invocation of extended period of limitation - Held that:- appellant did raise the ground of time bar before the lower authorities and in the grounds of appeal before this Bench. There is thus a mistake apparent from the face of records and the same needs rectification by giving suitable observations on time barred nature of demand. - The ingredients for imposing equivalent penalty under the provisions of Rule 15 are the same what are required for invokation of extended period. In t .....

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ner : Shri S. R. Dixit, Advocate For the Respondent : Shri S. Shukla, AR ORDER Per: H.K. Thakur This ROM has been filed by the appellant with respect to order No. A/11858/2014 Dated 30.10.2014 passed by this Bench in Appeal No. E/362/2008-SM. Revenue also filed ROM against the same order that this Bench has upheld demand for extended period but wrongly set-aside penalty without appreciating the evidences properly. 2. Shri S. R. Dixit (Advocate) appearing on behalf of the appellant argued that is .....

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ls (P) Ltd. vs Commissioner of Central Excise, Bangalore [2005 (189) E.L.T. 437 (Tri.-Bang.). 3. Shri S. Shukla (AR) appearing on behalf of the Revenue argued that the case was detected by audit and was not brought to the notice of the Revenue by the appellant. That at the time of taking credit it was not declared by the appellant that services were availed for the period before 10.09.2004, therefore, extended period will be applicable in this case. He strongly defended the orders passed by lowe .....

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f order Dated 30.10.2014 held as follows regarding non imposition of penalties:- 9. It can be seen from the above reproduced findings that the appellant is not contesting this factual matrix as to the payment of Service Tax liability was in respect of the goods which were cleared and exported prior to 10.09.2004. The findings of the first appellate authority are correct to that extent as the services rendered by commission agent were completed prior to 10.09.2004. The invoices raised by the comm .....

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