Cce Vs. Triveni Undertaking

Cce vs Triveni Undertaking

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Oct 04, 2004

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Citation: sooperkanoon.com/36678
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, M T K.C.
Decided On: Oct 04, 2004
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Cce

Respondent

Triveni Undertaking

Legal References

Reported In: (2004)(117)LC287Tri(Delhi)

Excerpt

1. the revenue filed this appeal against order-in-appeal passed by the commissioner (appeals).2. the adjudicating authority imposed a penalty of rs. 20,000/- as the respondents made default in making the fortnightly payment of duty. on appeal filed by the revenue the commissioner (appeals) enhanced the penalty to rs. 10,50,000/-.3. the contention of the appellant is that the penalty should be equal to the amount of duty as the duty amount is rs. 21,87,096/-, therefore, the penalty should be enhanced to the amount of duty.escorts jcb v. cce after relying upon the decision of the hon'ble supreme court in the case of mp v. bhel held that the adjudicating authority has discretion to impose lesser amount of penalty the mandatory penalty. in view of the above decision of the tribunal, we find no merit in the appeal, the same is dismissed.

Full Judgment

1. The Revenue filed this appeal against order-in-appeal passed by the Commissioner (Appeals).

2. The adjudicating authority imposed a penalty of Rs. 20,000/- as the respondents made default in making the fortnightly payment of duty. On appeal filed by the Revenue the Commissioner (Appeals) enhanced the penalty to Rs. 10,50,000/-.

3. The contention of the appellant is that the penalty should be equal to the amount of duty as the duty amount is Rs. 21,87,096/-, therefore, the penalty should be enhanced to the amount of duty.Escorts JCB v. CCE after relying upon the decision of the Hon'ble Supreme Court in the case of MP v. BHEL held that the adjudicating authority has discretion to impose lesser amount of penalty the mandatory penalty. In view of the above decision of the Tribunal, we find no merit in the appeal, the same is dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce vs Triveni Undertaking Same Subject Service Tax Same Judge S Kang, Vice, M T K.C.