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M/s. Nayak Paper Industries Pvt. Ltd. Versus CCE-Bolpur

2015 (11) TMI 783 - CESTAT KOLKATA

Demand of interest - Bar of limitation - Imposition of penalty - Held that:- Appellant did not obtain registration during the relevant period. Secondly it has been correctly observed by the first appellate authority in para 6 of the Order-in-Appeal d .....

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the department after appellant obtained registration. In view of the factual matrix extended period has been correctly invoked and demand is not time barred. Interest demanded from the appellant is payable as a demand issued within a reasonable perio .....

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amp; Shri Bandhu Brata Bhula, Advocates For the Respondent : Shri S. K. Naskar, AC (AR) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No.200/BOL/2012 dated 8.10.2012 passed by the Commissioner(Appeals .....

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i Laxmi Kanta Pal (Advocate) and Bandhu Brata Bhula (Advocate) appeared on behalf of the appellant. Advocate appearing on behalf of the appellant argued that service tax was not payable on merits. That demand of interest by way of a corrigendum dated .....

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red. Regarding penalty it was argued that as the matter was disputable and a retrospective amendment was carried out, therefore, penalties under section 76, 77 & 78 cannot be imposed. Appellant relied upon the case law of Shalimar Paper Mills (P) .....

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nt of President to the Finance Bill 2003. That in the circumstances extended period will be applicable and demand of interest will not be time barred. 4. Heard both sides and perused the case records. It is observed from the case records that appella .....

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e authority. Therefore, raising the ground for non-chargeability of tax on merits cannot be entertained at this stage. 4.1 So far as invocation of extended period is concerned it is observed that appellant did not obtain registration during the relev .....

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he President of India i.e. 13.5.2003. This fact was known to the department only when audit was done by the officer of the department after appellant obtained registration. In view of the factual matrix extended period has been correctly invoked and .....

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