TMI Blog2023 (9) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court's judgment in COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS M/S SKF INDIA LTD. [ 2009 (7) TMI 6 - SUPREME COURT] interest is to be paid on delayed or deferred payment of duty for whatever reasons. The status of payment of interest could not be ascertained as the appellant has not indicated the same and they were also not represented before us whenever the matter came up for hearing. One of the issues involved in the appeal is whether taxes on lands and buildings in Entry 49, List II of the Seventh Schedule to the Constitution contemplate a tax levied directly on the land as a unit having definite relationship with the land? In a case where the constitutional validity of the levy is yet to be decided the disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposed penalties. On appeal, Commissioner (Appeals) upheld the same. Hence the appellant is before this Tribunal. 3. None appeared for the appellant. Smt. Anandalakshmi Ganeshram learned Superintendent (AR) appeared for the respondent. 4. The above appeal was listed for hearing on several dates, and none appeared on behalf of the appellant right from the first hearing on 11/12/2014. In our order dated 31/07/2023 we were constrained to record as under: None for the appellant nor is there any request for adjournment. We find that vide Misc. Order No. 42378/2014 dated 11.12.2014, this Bench had ordered waiver of pre-deposit and stay of recovery, pending appeal. However, it appears that the appellant is not serious in pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y remitted and appropriated to the Government. They have stated that since the appellant is a statutory body they were of the opinion that amount collected by the Panchayats from such immovable properties, will not attract service tax. Once their liability to pay taxes was explained by the service tax authorities, they immediately applied for the registration and got their panchayat registered with the service tax authorities. Non-filing of returns is a technical lapse, hence they prayed that further proceedings be dropped and the lapse be condoned. 7. We find that the appellant has paid the service tax involved and the same has been appropriated to Government by the impugned order. Further interest is necessarily linked to the duty paya ..... X X X X Extracts X X X X X X X X Extracts X X X X
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