2016 (12) TMI 793

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..... (s) Shri Ashok B. Kulgod Asstt. Commrr. (A.R.) for the Department ORDER The appellant, Ms/ Krishi Utpadan Mandi Samiti, is in appeal against Order-in-Original No.03-ST/COMMR/2013 dated 07.03.2013 passed by Commr.(Appeals) Central Excise & Service Tax, Kanpur. 2.   The appeal have been filed beyond 323 days from the limitation period. The learned counsel for the appellant urges that t .....

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..... the appeal of the year 2014, we take up both the Stay Application and the Appeal itself for final hearing. Heard the parties. 5.   The learned counsel for the appellant, Mr. Dharmendra Srivastava states that they do not want to press ground numbers (ii) to (vii) as contained in the prayer portion of the appeal. These grounds are on the merits, challenging the taxability of rent received .....

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..... t. Accordingly, there being no contumacious conduct and/or deliberate default on the part of the appellant, the penalty is fit urged to be set aside. 6.   The learned A.R. for revenue have supported the impugned order passed by the Commissioner. 7.   Having considered the rival contentions, we are satisfied that it is a fit case for allowing the cum-duty benefit for calculati .....

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