LANDMARK EDUCATION INDIA Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE learned counsel for the applicants submitted that today a miscellaneous application is filed and that is to be heard. We find that the appeal was filed on 15 -4 -2010 and the application for waiver of pre -deposit was listed on 12 -9 -2011. On 12 -9 -2011, the applicants were directed to produce the brochure of the institute and the matter was adjourned for today. The filing of the application, as orally submitted by the applicants today it is just to delay the proceedings. Therefore, we are taking up the application for waiver of the dues. On the last date of hearing the applicants were directed to produce the brochure of the institute. Today the learned counsel submitted that no such brochure stating the name of the course or the requisite fees for the course is available.

(2.) THE applicants filed the application for waiver of pre -deposit of duty of Rs. 1,04,83,664/ -, interest and penalty. The demand is confirmed on the applicants on the ground that the applicants were providing taxable service of Commercial Training and Coaching Centre.

(3.) ANOTHER contention of the applicants is that the show cause notice was issued taking into consideration of Memorandum of Association of the applicants firm. The contention is that the demand cannot be made only based on the Memorandum of Association. The applicants rely on the decision in Jetline (India) Ltd. v. Commissioner of Central Excise - : 2011 (21) S.T.R. 119 (Tri. -Del.).