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TMI Blog2017 (6) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the assessee and set aside the order-in-original demanding interest and penalty. 2. For the sake of convenience facts of the appeal No. ST/21/2004 are taken. The appellant is paying service tax under the telephone services. The department initiated action against the assessee for delay in payment of service tax for the month of October 1994 to December 1995 and April 98 to September 1998 and also for demanding service tax on rent and call charges which were wrongly suo moto discharged in violation of Section 73 read with Section 70 & 67 of the Finance Act 1994. The adjudicating authority confirmed the demand of Rs. 4,38,459/- and interest of Rs. 29,96,719/- for the delayed payment of service tax. Further penalties of Rs. 100 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t defended the impugned order and submitted that apart from merits, these appeals are not maintainable before the Tribunal and should have been straight-away dismissed without going into the merits of the case as in both the appeals, the Committee on Disputes has not permitted the department to file the present appeals before this tribunal. He placed on record, the proceedings of the Committee on Disputes dated 01.06.2005 wherein the Committee has specifically denied permission to the department to file the present appeals in the Tribunal. He further submitted that in view of the larger Bench decision of this Tribunal in the case of Burn Standard Co. Ltd Vs CCE, Kolkata [2012 (286)ELT 125 (LB)]) the appeals of the department are liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the Revenue is accepted, then in all case in which the Committee of Disputes had declined permission to prefer appeal/legal proceedings, during the period from 1994 onwards, can now be reopened. The matters which have been considered and decided by the Committee of Disputes and permission specifically denied cannot be reopened in the manner suggested and submitted". After considering the submissions of both the sides and perusal of the records, we find that in these cases, Committee on disputes has denied the permission to the department to file the appeals before this tribunal. We have seen the proceedings of the Committee on Disputes placed on record. Further in view of the larger bench decision of the Tribunal cited supra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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