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Showing contexts for: echjay in Commissioner Of Central Excise vs Echjay Forgings Pvt. Ltd on 12 September, 2011Matching Fragments
Commissioner of Central Excise, Appellant Raigad Vs. Echjay Forgings Pvt. Ltd., Respondent Appearance:
Shri.A.K.Prabhakar, SDR for appellant Shri.Prasad Paranjape, Advocate for respondent CORAM:
Honble Mr. P.R.Chandrasekharan, Member (Technical) Date of Hearing : 12/09/2011 Date of Decision : 12/09/2011 ORDER NO Per: P.R. Chandrasekharan
1. The present appeal is directed against the order-in-appeal No.YDB/68/RGD/2009 dated 11/09/2009 passed by Commissioner of Central Excise & Customs (Appeals), Mumbai-II wherein he has set aside the order of the Additional Commissioner of Central Excise, Raigad, and allowed the appeal filed by the respondent in this case, M/s.Echjay Forgings Pvt Ltd., Khopoli, Raigad District.
2. Briefly stated the facts of the case are as follows:-
2.1 M/s.Echjay Forgings Pvt Ltd., (assessee in short) are manufacturers of iron and steel products falling under chapter heading 73 of the schedule to the CETA, 1985. They are also registered with the department for service tax for the services Transport of Goods by Road as defined under Section 65 (50b) of the Finance Act, 1994. During the period from October 2005 to September 2006, the respondents were liable to pay service tax on the Goods Transport Agency service as a recipient of the service, in terms of the provisions of Section 68 (2) of the Finance Act, 1994. The respondent did not discharge the service tax liability in cash but utilized Cenvat credit available in their accounts. Accordingly a show-cause notice dated 14/03/2007 was issued to them for recovery of Service tax under Section 73 of the Finance Act, 1994 and interest thereon under Section 75 of the said Finance Act. The show-cause notice also proposes to impose penalty on the respondent under Sections 76 and 77 of the Finance Act, 1994. The case was adjudicated by the Additional Commissioner vide order dated 18/06/2008 wherein he confirmed the demand of service tax of Rs.5,64,720/- under Section 73 of the Finance Act, 1994 towards the service tax liability of the respondent. He also confirmed interest on the said amount under Section 75 of the said Finance Act and also imposed an equivalent penalty under Section 76 of the Finance Act, and also a penalty of Rs.1,000/- under Section 77 of the Finance Act, 1994. The assessee preferred an appeal before the Commissioner (Appeals), who allowed the appeals and set aside the order of the lower adjudicating authority. The department is in appeal before us against the impugned order.