Custom, Excise & Service Tax Tribunal
M/S. Jindal Elect. & Machinery Corpn vs Cce, Ludhiana on 26 July, 2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO.II, R.K. PURAM,
NEW DELHI-110066
COURT NO. II
Central Excise Appeal No. 1790/2010-SM
[Arising out of Order-in-Appeal No. 123/CE/LDH/2010 dated 12.4.2010 passed by the Commissioner (Appeals), Central Excise, Chandigarh-I]
Date of Hearing/decision: 26th July, 2012
M/s. Jindal Elect. & Machinery Corpn., Appellant
Vs.
CCE, Ludhiana Respondent
Present for the Appellant : Shri Kamaljit Singh, Advocate Present for the Respondent : Shri Bharat Bhushan, D.R. Coram: Honble Shri D.N. Panda, Judicial Member;
FINAL ORDER NO. ________________ Per D.N. Panda:
There does not appear any malafide of the appellant for imposition of penalty in this case. Therefore, waiving penalty, service tax demand is confirmed. However, for failure to file service tax return penalty of Rs. 1000/- imposed under Section 77 of Finance Act, 1994 is confirmed. Appeal is partly allowed. (Dictated & pronounced in the Open Court.) (D.N. PANDA) JUDICIAL MEMBER RK