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2015 (11) TMI 783 - CESTAT KOLKATA

2015 (11) TMI 783 - CESTAT KOLKATA - TMI - 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 dated 8.10.2012 that appellant also did not file return within 6 months from the date when Finance Bill, 2003 received assent from the President of India i.e. 13.5.2003. This fact was known to the department .....

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For the Appellant : Shri Laxmi Kanta Pal & 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) of Central Excise, Kolkata-III as first appellate authority under this Order-in-Appeal dated 8.10.2012. First appellate authority has upheld the Order-in-Original No.135/AC/BDN/ST/NPI/2007-08 dated 28.3.20 .....

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President of India and is clearly time barred. 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) Ltd. v. CCE, Meerut-II [2006 (1) STR 22 (Tri.Del.]. 3. Shri S.K.Naskar, AC(AR) on the other hand argued that appellant did not get service tax registration and also did not file return within six months aft .....

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