2025 (3) TMI 681

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..... UDICIAL) Ms. Anushka Rastogi, Advocate for the Appellant Shri Sandeep Kumar Payal, Authorised Representative for the Respondent ORDER [ ORDER PER : A. K. JYOTISHI ] Misc Petition has been filed by the M/s Bharat Heavy Electricals Ltd., (BHEL) (hereinafter referred to as appellant), for Early Hearing in respect of their Appeal No. ST/30611/2018. The Early Hearing application has been filed o .....

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..... 12 - CESTAT, New Delhi]. She has cited another case where the Co-ordinate Bench at New Delhi has taken the similar view in the case of Principal Commissioner Vs BHEL [2022 (9) TMI 1457 - CESTAT, New Delhi], where the Co-ordinate Bench held that the liquidated damages collected by the appellant as penalty/late delivery charges cannot be subjected to service tax under Section 66E(e). Similar view ha .....

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..... tled matter and therefore, we allow the Misc Petition for early hearing. Further, we find that the issue is squarely covered within a narrow compass and therefore we take up the same for final disposal on merit itself. 7. The appellant has filed appeal to set aside Order-in-Appeal No. HYDEXCUS- MD-AP2-0327-17-18-ST dated 28.03.2018 (impugned order), whereby demand confirmed by Adjudicating Author .....

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