Proportions Vs. Cce

Proportions vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Apr 25, 2007

~1 min read

https://sooperkanoon.com/case/45415

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/45415
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: T Anjaneyulu
Decided On: Apr 25, 2007
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

Proportions

Respondent

Cce

Legal References

Reported In: (2007)11STJ53CESTAT(Mum.)bai

Excerpt

1. heard both sides. there is a delay of about five months in filing this appeal. the applicant submits that he was suffering from arthritis during the period 15.5.2006 to 15.8.2006, in support of which medical certificate is annexed. there after he spend some time in search of expert tax consultant to file this appeal. the delay is convincing as such the same is condoned. application is allowed.2. this appeal is filed against enhancement of penalty to rs. 29,000/- (approximately) from rs. 1,500/-. the appellant has already paid service tax amount of rs. 31,000/- (approximately) and interest of rs. 3,500/-. this amount is considered sufficient for the purpose of section 35f of the central excise act as such further pre deposit is waived in respect of penalty and stay is granted pending disposal of the appeal. application is allowed. list the appeal in its turn.

Full Judgment

1. Heard both sides. There is a delay of about five months in filing this appeal. The applicant submits that he was suffering from arthritis during the period 15.5.2006 to 15.8.2006, in support of which medical certificate is annexed. There after he spend some time in search of expert tax consultant to file this appeal. The delay is convincing as such the same is condoned. Application is allowed.

2. This appeal is filed against enhancement of penalty to Rs. 29,000/- (approximately) from Rs. 1,500/-. The appellant has already paid service tax amount of Rs. 31,000/- (approximately) and interest of Rs. 3,500/-. This amount is considered sufficient for the purpose of Section 35F of the Central Excise Act as such further pre deposit is waived in respect of penalty and stay is granted pending disposal of the appeal. Application is allowed. List the appeal in its turn.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Proportions vs Cce Same Subject Service Tax Same Judge T Anjaneyulu