TMI Blog2016 (3) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ost unsatisfactory and an unreasoned order and liable to be quashed and set aside. - Decided in favour of appellant - Central Excise Appeal No. 285 of 2014 - - - Dated:- 2-2-2016 - S. C. Dharmadhikari And G. S. Patel, JJ. For the Appellant : Mr. Prakash Shah, with Mr. Prasad Paranjape For the Respondent : Mr. Pradeep S Jetly, with Mr. Jitendra B Mishra ORDER Per :-(G. S. Patel, J. ) 1. This Appeal is directed against the order dated 26th February 2014 passed by the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai ( CESTAT ) in an Appeal filed by the present Appellants. A copy of that order is at Exhibit A to the present Appeal. 2. We have heard Mr. Shah for the Appellants and Mr. Je ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e very amount already paid) should not be demanded and recovered under Section 73 of the Act along with interest (also already paid) under Section 75 and penalties under Sections 76 and 78. The Appellant responded by its letter dated 11th December 2008. On 2nd January 2009, the Respondent, the Commissioner of Service Tax, passed an Order in Original demanding service tax of ₹ 1,10,80,626/- and interest of ₹ 11,35,434/-, both amounts already paid before the issue of the Show Cause Notice. However, the Respondent also imposed a penalty under Section 76 and Section 78 of the Act. He did not give the Appellant the option of paying 25% of the penalty imposed within thirty days as provided in the second proviso to Section 78 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of any of the provisions of the Act and Rules made thereunder. The services provided by the Appellant were in the nature of a works contract and these came into the tax net only with effect from 1st June 2007. At the relevant time, there was no provision corresponding to Section 73A of the Act, one that was introduced with effect from 18th April 2006, and which requires parties like the Appellant to pay amounts collected from the customers to the credit of the Central Excise. 11. Mr. Shah points out that none of these issues, though squarely raised in Appeal, a copy of which is Exhibit J to the present Appeal, were considered by the CESTAT. The various points raised by the Appellant have been set out in the grounds of appeal in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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