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TMI Blog2018 (12) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... -4-2018 X X X X Extracts X X X X X X X X Extracts X X X X ..... icer in order in original has additionally called upon them to pay interest and penalty. These levies were also questioned in appeal before the CESTAT. The CESTAT has not recorded any finding on said challenges raised by the Assessee. 7. Today it is not in dispute that the Assessees' have also accepted the interest factor and hence, consideration now is limited only to penalty. Contention of respective Assessee is, as there was a bonafide dispute in relation to nature of activity, the Assessee's cannot be held at fault and therefore, the penalty cannot be demanded. They also claim that in contract reached with WCL, there was no provision casting burden upon the Assessees' to pay service tax. This extra burden therefore, was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been commented upon and its perusal reveals that a lenient view has been taken. In this situation, because of different view in the matter, we find substance in submission of Shri Bhattad, learned counsel that this order dated 03.10.2013 also shows non application of mind. 10. In so far as the order which took converse view and assailed by the Assessee in other matters are concerned, there the consideration ends with a finding on nature of contract. The CESTAT holds that contract of Assessee with WCL is for a site formation. There the provisions of Section 80 of Finance Act or then circular dated 12.11.2007 are totally omitted from consideration. The said order, therefore, also show non application of mind. 11. In Central Excise Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar dated 12.11.2007 has not been considered at all. As the other matters need a relook, it is in the interest of justice that this view is also given a fresh thought by CESTAT.
13. In this situation, as we find the orders of CESTAT challenged in these appeals unsustainable and the questions of law on which appeals have been admitted by us though saquarely arising before the CESTAT, have been lost site of and answered therein, we quash and set aside the same.
14. Respective appeals are therefore, restored back to file of the CESTAT for its further consideration as per law. The CESTAT is directed to attempt to decide the appeals at the earliest.
15. Appeals are accordingly allowed with aforesaid directions. No cost. X X X X Extracts X X X X X X X X Extracts X X X X
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