COMMISSIONER OF CENTRAL EXCISE Vs. KIRTHI CABLE NETWORK

JUDGEMENT

(1.) THESE are appeals filed by the Revenue seeking to vacate the orders of the Commissioner (Appeals) which vacated the following orders of the original authority:

(2.) IN the appeals filed before the Tribunal, these matters stood posted for hearing on several times earlier, but the Respondents or their representatives did not appear for hearing. Neither did they request for any adjournment. Same is the case today. Therefore, these matters are taken up for disposal.

(3.) IN all these cases, the Respondents are engaged in providing taxable services of 'Cable Operator Services' and 'Multi System Operator Service' of Section 65(105)(zs) of the Finance Act, 1994 (the Act). During the respective material period, each of the Assessees provided taxable service without following statutory formalities such as paying the tax due, filing service tax return etc. After due process of law, the original authority found in each case that the Respondent had willfully evaded payment of tax and did not follow the statutory provisions. All the Respondents paid the tax due along with applicable interest before issue of show cause notice in each case. In adjudication, the original authority found that the Respondents had willfully suppressed the fact of providing taxable service and evaded the tax due; they willfully failed to follow the statutory provisions. Accordingly, he demanded the tax, interest and imposed penalties as indicated in the table in the first paragraph of this order.