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M/s Drooly's Catering Pvt. Ltd. Versus Commissioner of Central Excise And Service Tax, Kanpur

2016 (1) TMI 440 - CESTAT ALLAHABAD

Levy of penalty u/s 77(1)(c) for failure to furnish the records before the Audit Party - appellant urges that the letter dated 6/2/12 is vague as it does not state which particular document is required - Held that:- although there was some confusion as the document desired was "financial statement/documents", not specifying the particular document, the same led to confusion with the appellant in making timely compliance - there is some element of negligence on the part of the appellant also. - t .....

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50253/15 - Dated:- 27-10-2015 - Anil Choudhary, Member (J) For the Appellant : Shri Dharmendra Srivastava, CA For the Respondent : Shri Vikram Kaushik, AC (DR) ORDER Per Anil Choudhary The Appellant, M/s Drooly's Catering Pvt. Ltd., is in Appeal against Order-in-Appeal No. 143-ST/LKO/2014 dated 18.09.2014 passed by Commissioner (Appeals) of Central Excise & S.Tax, Lucknow, whereby Levy of penalty of ₹ 67,000/- imposed under sections 77 (1) (c) (ii) of the Finance Act, 1994. 2. The .....

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y hand to the representative, Mr Kishan Singh wherein the appellant was asked to produce the financial documents for the financial year 2010-11, to cross verify the receipt and service tax liability thereupon for the period 2010-11 and 2011-12. However, there was non-compliance and further, letters dated 13/2/12, 17/2/12, 29/2/12 and 2/4/12 were also issued for the desired documents for ascertaining the service tax liability, being the objection raised by the audit team. There being continuous f .....

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show cause on the appellant company and its Director as to why not penalty be imposed for non-compliance under section 77 (1) (c) (ii) & (iii). 3. The appellant appeared and contested the show cause notice mentioning therein that they have already deposited penalty of ₹ 6,010/- in response to para-1 of audit note and also undertook to deposit service tax of ₹ 16,735/- with interest under protest in view of similar SCN issued by additional Commissioner in the previous years. Furth .....

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f 354 days that is for the period 6/2/12 to 7/11/13. And further penalty of ₹ 10,000/- was imposed on the Director Mr.Anil Kishore under section 77 (1) (c) (iii). 4. 'Being aggrieved the appellant and the director preferred appeal before the ld. Commissioner (Appeals) vide the impugned order dismissed the appeals on the ground of limitation. Being aggrieved, the appellant company have filed appeal before this Tribunal. So far as the director is concerned, it is informed that he has not .....

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ellant came to know of the particular requirement they have complied with the same in the course of personal hearing which is evident from the order in original. Thus the request was vague which could not be understood by the appellant and no penalty is exigible, more so in view of the compliance accepted at the time of personal hearing of the show cause notice. The ld. Counsel further draws my attention that the stand of the appellant that they're entitled to pay service tax on the 20% of t .....

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