Commissioner of Central Excise Vs. Dee Pee En Corporation

Commissioner of Central Excise vs Dee Pee En Corporation

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Decided Dec 19, 2006

~1 min read

https://sooperkanoon.com/case/44405

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/44405
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT
Judge: S Peeran
Decided On: Dec 19, 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 Central Excise

Respondent

Dee Pee En Corporation

Legal References

Reported In: (2007)9STJ40CESTAT(Bang.)alore

Excerpt

1. this revenue appeal arises from oia no. 15/2006 ce dated 20.1.2006.the commissioner (appeals) has noted that the penalty in terms of section 76 cannot be imposed pertaining to the period prior to its introduction. he has held that the new penal provisions cannot have retrospective application for offences committed prior to its coming into force. revenue has raised several grounds seeking for confirmation of penalty in terms of oio.3. on a careful consideration, i notice that the penal provisions in terms of section 76 of the finance act proposing to levy penalty of rs. 100/- per day for failure to pay duty came into effect only on 10.9.04.the period in question pertains to an earlier period. therefore the commissioner (appeals) is right in not imposing levy of penalty in terms of amended provisions of finance act. there is no merit in this appeal and the same is rejected.

Full Judgment

1. This revenue appeal arises from OIA No. 15/2006 CE dated 20.1.2006.

The Commissioner (Appeals) has noted that the penalty in terms of Section 76 cannot be imposed pertaining to the period prior to its introduction. He has held that the new penal provisions cannot have retrospective application for offences committed prior to its coming into force. Revenue has raised several grounds seeking for confirmation of penalty in terms of OIO.3. On a careful consideration, I notice that the penal provisions in terms of Section 76 of the Finance Act proposing to levy penalty of Rs. 100/- per day for failure to pay duty came into effect only on 10.9.04.

The period in question pertains to an earlier period. Therefore the Commissioner (Appeals) is right in not imposing levy of penalty in terms of amended provisions of Finance Act. There is no merit in this appeal and the same is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT · 2006 Same Parties Commissioner of Central Excise vs Dee Pee En Corporation Same Subject Service Tax Same Judge S Peeran