9911796707
TMI Blog2016 (2) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, (in STA No. 10 of 2011). Mr. Sudeep Singh, Advocate for the appellant, (in STA No. 12 of 2011). Mr. Sukhdev Sharma, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1. This order shall dispose of two appeals bearing STA Nos. 10 and 12 of 2011 as according to learned counsel for the parties, identical questions of law and facts are involved therein. For brevity, the facts are being ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant is engaged in providing services of cable operator and Broadcasting Agency. On 14.1.2005, the officers of Central Excise Division, Sangrur and Central Excise Range, Bathinda searched the business and residential premises of the appellant. During the course of search, a number of documents we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct be not imposed. The Adjudicating Authority vide order dated 31.7.2006 (Annexure A-1) confirmed the demand raised in the show cause notice and imposed penalty of Rs. 500/- under Section 75A of the Act, Rs. 100/- per day under Section 76 of the Act, Rs. 100/- under Section 77 of the Act and Rs. 11,46,537/- under Section 78 of the Act. Feeling aggrieved, the appellant filed an appeal before the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 78 of the Act, this Court in STA No.48 of 2010 (Commissioner of Central Excise Commissionerate v. M/s First Flight Courier Limited) decided on 28.1.2011; STA No.50 of 2010 (Commissioner of Central Excise, Commissionerate, Ludhiana v. M/s Akash Cable, 1411 Urban Estate, Phase-II, Dugri, Ludhiana) decided on 16.2.2011 and STA No.13 of 2010 (Commissioner of Central Excise vs. M/s Pannu Property D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apart, the matter relating to short payment of tax as well requires to be re-examined by the Tribunal. 7. Consequently, without expressing any opinion on the merits of the appeals and as to the rights of the parties, the appeals are allowed, the impugned orders passed by the Tribunal are set aside and the matters are remanded to the Tribunal, for adjudication afresh on all the issues in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
