Customs, Excise and Gold Tribunal - Ahmedabad
Care Electronics Ltd. vs Commr. Ce on 23 March, 2007
Equivalent citations: 2007(120)ECC343, 2007ECR343(TRI.-AHMEDABAD), [2007]10STJ122(CESTAT-AHMEDABAD), 2007[7]S.T.R.273, [2007]10STT91
ORDER Archana Wadhwa, Member (J)
1. After dispensing with the condition of pre-deposit of penalty of Rs. 17,000/- I proceed to decide the appeal itself in as much as issue is covered by the earlier decision.
2. Appellant is a person engaged in providing services "Business Auxiliary Services" and liable to pay the service tax. During the period from 01.07.03 to 30.04.04, tax was not paid. However, on detection by Revenue, the same was deposited on 6.8.04 along with interest amount. The proceedings were initiated which resulted in imposition of penalty.
3. During adjudication and appeal proceedings, appellant relied upon the Extra Ordinary Tax Payer Friendly Scheme, laying down where tax and penalty interest is paid before 30.10.04, there would be no levy of penalty. However, the benefit of said scheme has not been extended to the appellant on the ground that tax was deposited before the scheme was announced.
4. I find that in the case of CCE Bhopal v. Bharat Security Services & Workers; Cont. , Tribunal rejected identical plea of DR and held that the provisions of scheme would apply to all assessees. In as much as in the present case, duty and interest was deposited before 30.10.04, no penalty is imposable on the appellant. The same is accordingly set aside and appeal allowed to that extent with consequential relief to the appellant.
5. Stay petition also gets disposed off.
(Dictated and Pronounced in Court)