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2015 (12) TMI 1270 - PUNJAB & HARYANA HIGH COURT

2015 (12) TMI 1270 - PUNJAB & HARYANA HIGH COURT - 2016 (41) S.T.R. 595 (P & H) - Validity of Tribunal's order - Intellectual Property Right service - Penalty u/s 77 & 78 - Held that:- Tribunal on prima facie of the agreement dated 20.12.2006, came to the conclusion that there was a strong prima facie case in favour of the assessee as there was permanent transfer of intangible goods from the Swedish entity to the assessee and, thus, transaction falls outside the scope of Section 65(55b)(a) of th .....

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tial question of law arises in this appeal - Decided against Revenue. - STA No. 26 of 2015 (O&M) - Dated:- 29-9-2015 - Ajay Kumar Mittal And Ramendra Jain, JJ. For the Appellant : Mr. Sukhdev Sharma, Adv ORDER Ajay Kumar Mittal, J. 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 against the order dated 9.12.2014 (Annexure A-4) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribun .....

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5b)(a) of the Finance Act, 1994 at the stage of granting waiver of pre-deposit? 2. The facts, in brief, necessary for adjudication of the present appeal as narrated therein may be noticed. During the course of audit conducted from 16.7.2009 to 21.7.2009 by the CERA Audit, Chandigarh and on 9.2.2009, 10.2.2009 and 14.2.2009 by the Central Excise Department for the years 2007-08 and 2008-09, it was found that the assessee had entered into an agreement with M/s Solna Offset AB, Sweden for purchase .....

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e tax to the tune of ₹ 43.43 lacs for the period in question. Accordingly, a show cause notice dated 12.11.2010 (Annexure A-1) was issued to the respondent for recovery of ₹ 43.43 lacs under Section 68 read with Section 73 of the 1994 Act along with interest and penalty. The adjudicating authority vide order dated 31.5.2012 (Annexure A-2) confirmed the demand of ₹ 31.48 lacs along with interest and also imposed penalty of the equal amount along with penalty of ₹ 5000/- un .....

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he Commissioner (Appeals) by directing the respondent to deposit the assessed liability. Thereafter, the respondent filed misc. application before the Tribunal for recalling of the order dated 25.8.2014. The Tribunal vide order dated 9.12.2014 (Annexure A-4) restored the stay application and granted full waiver of pre-deposit holding that the transaction falls outside the ambit of Section 65(55b)(a) of the 1994 Act. Hence, the present appeal. 3. Learned counsel for the revenue submitted that the .....

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