SooperKanoon Citation | sooperkanoon.com/40867 |
Court | Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta |
Decided On | Nov-24-2005 |
Judge | J T V.K. |
Reported in | (2006)(104)ECC481 |
Appellant | Commissioner of Central Excise |
Respondent | Satish Kumar Gupta and |
2. Heard Shri A. Raha, learned S.D.R. for the Revenue, who has reiterated the grounds taken in the appeals filed by the Revenue.
3. None is present for any of the respondents, For better appreciation, I would like to reproduce Sections 76 and 77 of the Finance Act, 1994 at the relevant time, which are reproduced below: SECTION 76. Penalty for failure to collect or pay service tax.-- Any person, liable to pay service tax in accordance with the provisions of Section 68 or the rules made thereunder, who fails to pay such tax shall pay in addition to paying such tax, and interest on that tax in accordance with the provisions of Section 75, a penalty which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which such failure continues, so, however, that the penalty under this clause shall not exceed the amount of service tax that he failed to pay.
SECTION 77. Penalty for failure to furnish prescribed return. - If a person fails to furnish in due time the return which he is required to furnish under Section 70 or the rules made thereunder, he shall [be liable to a penalty which may extend to an amount not exceeding [one thousand rupees.] I find in these appeals that the case-law quoted by the Commissioner of Central Excise (Appeal-I), Kolkata, pertains to Central Excise Act. The Commissioner (Appeals) should decide the matters in accordance with the Sections 76 and 77 of the Finance Act, 1994, available at the relevant time. In view of this, I remand all the appeals/to the Commissioner (Appeals) for deciding the matters afresh, after observing the principles of natural justice. The appeals are allowed by way of remand to the Commissioner (Appeals).