Custom, Excise & Service Tax Tribunal
M/S Prabhu Steel Industries Ltd vs Commissioner Of Central Excise, Nagpur on 13 July, 2015
IN THE CUSTOMS, EXCISE AND SERVECE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI COURT NO. II APPEAL NO. ST/89797/14-Mum (Arising out of Order-in-Appeal No. NGP/EXCUS/000/APP/075/14-15 dated 23.07.2014 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Nagpur.) For approval and signature: Honble Shri Anil Choudhary, Member (Judicial) =====================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether their Lordships wish to see the fair copy : Seen of the order?
4. Whether order is to be circulated to the Departmental : Yes authorities?
===================================================== M/s Prabhu Steel Industries Ltd. : Appellant Versus Commissioner of Central Excise, Nagpur : Respondent Appearance Shri D.H. Nadkarni, Advocate : For Appellant Shri A.B. Kulgod, Asst. Commr. (A.R.) : For Respondent CORAM:
HONBLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Date of Hearing : 13.07.2015 Date of Decision: 13.07.2015 ORDER NO....................................................... Per: Anil Choudhary:
Heard both sides.
2. I find that assessee had paid service tax on being pointed out, without disputing. Show-cause notice was issued on 11.10.2012 after about 22 months. The additional gross amount brought to tax Rs. 80,764/-, was found to be non-taxable item by Commissioner (Appeals), being towards D.D. cancellation, recovery from Drs., sale of samples and scrap. Hence no cause for sustaining penalty remains. Thus, the penalties under Section 77 & 78 are set aside.
(Pronounced in open Court) (Anil Choudhary) Member (Judicial) Sp 2