Commissioner of Excise and Vs. Aditya Products and Bageshwari

Commissioner of Excise and vs Aditya Products and Bageshwari

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 17, 2006

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Citation: sooperkanoon.com/42432
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: T Anjaneyulu
Decided On: Apr 17, 2006
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

Commissioner of Excise and

Respondent

Aditya Products and Bageshwari

Legal References

Reported In: (2006)(110)ECC351

Excerpt

3. the issue involved in this appeal is that where the confirmed duty amount has been paid much prior to the issuance of the show-cause-notice, can there be penalty and interest amount imposable.4. the facts of the case which shows that the original adjudicating authority itself did not impose penalty and interest having found the duty was paid before issue of the show-cause-notice.5. on reviewing the matter, the department has filed for appeal before the commissioner (appeals), who in turn confirmed the order-in-original. hence the appeal by the revenue.6. having gone through the facts and circumstances of the case and ratio laid down in the case law of machino montell (i) ltd., rashtriya ispat nigam ltd. and other connected decisions, i find no merits in the appeals filed by revenue, therefore, both appeals are dismissed.

Full Judgment

3. The issue involved in this appeal is that where the confirmed duty amount has been paid much prior to the issuance of the Show-Cause-Notice, can there be penalty and interest amount imposable.

4. The facts of the case which shows that the original adjudicating authority itself did not impose penalty and interest having found the duty was paid before issue of the Show-Cause-Notice.

5. On reviewing the matter, the Department has filed for appeal before the Commissioner (Appeals), who in turn confirmed the Order-in-Original. Hence the appeal by the revenue.

6. Having gone through the facts and circumstances of the case and ratio laid down in the case law of Machino Montell (I) Ltd., Rashtriya Ispat Nigam Ltd. and other connected decisions, I find no merits in the appeals filed by revenue, therefore, both appeals are dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Excise and vs Aditya Products and Bageshwari Same Subject Service Tax Same Judge T Anjaneyulu