Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... application seeking waiver of pre-deposit of service tax of rs.50.14 lakhs and equal amount of penalty imposed under section 78 and penalty under other provisions of the finance act, 1994. 2. at the outset shri rohit ranjan sinha, ld. advocate submits that the applicants are state govt. undertaking and engaged in supply of sugar and foodgrains under public distribution system ..... has submitted that the applicant did not submit any documents in support the claim now they have advanced before this tribunal, that they had not availed gta service. he has no objection in remanding the case to the adjudicating authority for deciding the issue afresh. 4. after hearing both sides for some time we find that the appeal itself could be .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... evade payment of service tax. 5.4.it is further observed that adjudicating commissioner has not imposed any separate penalty under section 76, 77 and 78 of the finance act, 1994. composite penalty under different provisions of the statute is impermissible as held by this tribunal in the case of commissioner of central excise, coimbatore vs. precot mills ..... before the honble supreme court and honble supreme court has passed an interim order. in view of these various judgments board vide its mf (dr)-do letter no.f.no.334/1/2012-tru dated 16.03.2012 it was instructed that in view of the above developments, it is proposed that penalty may be waived for ..... themselves registered with the proper authority as they did not disclose the matter to the department before the case was booked is sufficient for imposing various penalties. 5.2. it is evident from the agreements entered between the applicants and their tenant that the said agreement was entered on 25.11.2005, whileas renting of immovable .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... ,426/- and equal amount of penalty imposed under section 78 and penalty of rs.1,000/- imposed under section 77 of the finance act, 1994. 2. at the outset, the ld. advocate submitted that the ld. commissioner has not decided the issue on merit but dismissed their appeal for non-compliance with the stay order dated .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... 95,635/- and equal amount of penalty imposed under section 78 and penalty under section 76 (not quantified) and rs.5,000/- penalty under section 77 (2) of finance act, 1994. 2. at the outset, the ld. chartered accountant shri a.k. agarwal for the applicant submits that the period involved in the present case is from 16.06 ..... reply to the show cause notice or appearing before the ld. commissioner during the adjudication proceeding, therefore, the same cannot be verified at this stage. however, he has no objection in remanding the case to the ld. commissioner for deciding the issue afresh but he insists that the applicant be put into terms before remanding the case. 4 ..... crores, is covered by the retrospective amendment inserted by virtue of section 97 and 98 of the finance act, 2012 relating to repair and maintenance of road service. both sides agree that the said issue is no more in dispute, hence the demand to that extent is not sustainable in law. however, we find that on dispute relating .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
d.m. misra, j. 1. this is an appeal filed against order-in-appeal no.69/pat/cex/appeal/2012 dated 04.04.2012 passed by the commissioner(appeals) of central excise, customs and service tax, patna. 2. the facts and circumstances, in brief, are that the appellants are engaged in the manufacture of non-alcoholic beverages ..... during the period 1999-2000 required for manufacture of the said goods. the adjudicating authority confirmed the demand and imposed equivalent penalty under section 11ac of central excise act, 1944 read with rule 25 of central excise rules, 2002. aggrieved by the said order, the appellant preferred an appeal before the ld.commissioner(appeals). the ..... orders on the part of the ld.commissioner(appeals), entrusted with the task of deciding of cases brought before him as first appellate authority, under the central excise act, 1944, would shake faith of the litigant-assessees on the system, and would sow the seeds of discontentment, hence, needs to be discouraged. we direct the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... an application seeking waiver of pre-deposit of service tax of rs.4.78 crores and equal amount of penalty imposed under section 78 and penalty under section 76 of finance act, 1994. 2. at the outset shri j.p.khaitan, ld.sr.advocate for the applicant submits that during the period from october, 2004 to march, 2008, the appellant had rendered ..... as a deduction from the service tax liability being relatable to period earlier to rendering the service, hence not admissible. the ld.a.r. fairly submits that he has no objection in remanding the matter to the adjudicating authority to examine the issue afresh in the light of the letter dated 14.03.2012 and all other evidences now placed ..... was not handed over to them, the ld.commissioner had concluded that the entire amount of rs.52,15,40,000/- related to installation services only and there were no civil construction services rendered by the applicant to m/s.ntpc. consequently the adjudicating authority had denied them the benefit of notification .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... this is an application seeking waiver of predeposit of duty of rs.26.22 lakh and equal amount of penalty imposed under section 11ac of the central excise act, 1944. 2. ld. advocate for the applicant submits that the ld. commissioner (appeals) had directed the applicant to deposit the entire amount of duty while disposing of their ..... on merits. he submits that besides the fact of late submission of the certificate, the adjudicating authority had also recorded deficiency in the certificate. however, he has no objection in remanding the matter to the ld. commissioner (appeals), to decide the issue afresh. 4. after hearing both sides, we find that the appeal itself ..... . advocate that necessary certificate was produced subsequently. it is his submission that subsequent production of the certificate would not disentitle them for availing the benefit of notification no.108/95-ce dated 28.05.1995(as amended). in support, he has referred to the decision of the tribunal in the case of bajaj tempo ltd. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
dr. d.m. misra, j. 1. vide order no.so/71456/2013 dated 09.12.2013 this tribunal has directed the applicant to deposit rs.40.00 lakhs within a period of eight weeks and report compliance on 18.02.2014. the order was pronounced in the presence of the advocate for the applicant and also dispatched to the applicant on 26.12.2013, which has not been returned as not served. 2. the ld.a.r. for the revenue submits that that the applicant had not complied with the direction of pre-deposit and prayed that their appeal be dismissed for non-compliance. 3. we find that the applicant had not complied with the direction of pre-deposit order dated 09.12.2013. accordingly their appeal is dismissed for non-compliance with the provisions of section 35f as applicable to service tax cases by virtue of section 83 of finance act, 1994.
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Kolkata
..... application seeking waiver of predeposit of duty of rs.7,21,156/- and penalty of equal amount imposed under section 11ac of the central excise act, 1944 read with rule 15(2) of the cenvat credit rules, 2004. 2. at the outset, ld. consultant for the applicant submits that during the period, 01.04.2009 to 23.01.2010, the applicant had availed ..... closed and any predeposit would cause them undue hardship. 3. ld. ar for the revenue submits that the ld. commissioner (appeals) had not decided the issue on merits. he has no objection in remanding the matter to the ld. commissioner (appeals) for deciding the issue afresh. 4. after hearing both sides for some time, i find that the appeal could be .....
Tag this Judgment!Court : Kolkata Appellate
..... mostly relate to fraud being committed in a commercial transaction attracting section 420 of the indian penal code.8. in the case of alpic finance ltd. (supra), the apex court observed that merely because remedy by way of civil suit is available, is not an impediment in ..... to mr. sen, when the outstanding was demanded asia pacific sent truckload of junk and attempted to square off the account. such act was nothing but an attempt to cheat international attracting mischief of section 420 of the indian penal code. he contended that the asia pacific ..... dispute resolved through arbitration. in any event, they agreed to submit to the jurisdiction of the court within municipal limits of mumbai. no offence being committed at calcutta, the learned magistrate was not competent to entertain the complaint. mr. mallick further contended that international in their ..... 1. the respondent no. 2 international combustion (indian) ltd used to manufacture ic-bauser products. the petitioners were the officers of .....
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