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TMI Blog2015 (2) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... this Central Excise Appeal filed under Section 35G of the Central Excise Act, 1944, Mangalam Cement Limited is aggrieved by an order dated 30-5-2007 [2007 (7) S.T.R. 673 (Tri.-Del.)] passed by Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, by which the appeal of the respondent-Department was allowed. However, the penalty in view of the fact that the assessee had pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ja Cement Ltd. (supra). 4. We find substance in the contention raised by learned counsel appearing for the appellant, that in the present case, the relevant date, as defined in sub-section (6) of Section 73 had to be with reference to Section 71A, and not under Section 71. In the present case, the appellant is a 'service recipient', and under Rule 2(d)(xii), it was liable to pay service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the relevant provisions of the Act, the Tribunal has, inter alia, recorded the following conclusion : "The above would show that even the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class of persons who come under Section 71A is not brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 245; this Court agreed with similar conclusions of the Tribunal. In the, said case, the conclusions of the Tribunal were as follows : The above would show that even the amended Section 73 takes in only the case of assessees who are liable to file return under Section 70. Admittedly, the liability to file return is cast on the appellants only under Section 71A. The class of persons who come under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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