DEVI CHAND Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) AFTER hearing both the sides for some time, we find that the originally proceedings were initiated against the applicant raising service tax of Rs. 2,94,618/ -. The original adjudicating authority confirmed a demand of Rs. 2,33,782/ - and dropped the demand of Rs. 60,836/ -. Revenue being aggrieved with the said order filed an appeal before the Commissioner (Appeals) challenging dropping of a part amount of demand and dropping of penalties by the original adjudicating authority. It is seen that the Commissioner (Appeals) vide his impugned order allowed the Revenue's appeal. As regards the demand of Rs. 2,33,782/ -, it is seen that the appellant did not file a separate appeal before Commissioner (Appeals) but after the expiry of normal period of limitation filed cross -objections before Commissioner (Appeals). The adjudicating authority has not dealt with said cross -objections of the appellant.

(2.) The grievance of the appellant is that the cross -objections filed before Commissioner (Appeals) should have been treated as an appeal by him and he should have decided the same. In any case, he submits that while deciding the Revenue's appeal, no opportunity of hearing stands given to him.

(3.) SHRI Batra, ld. AR for Revenue submits that the appellant has not filed any appeal against the order of original adjudicating authority confirming the demand. If they were aggrieved with the same, they should have challenged the same before the Commissioner (Appeals), by way of filing a separate appeal, within the period of limitation. He further submits that filing of cross -objection before the Commissioner (Appeals) cannot take the place of filing of statutory appeal. As such, he submits that the confirmation of demand to the extent of Rs. 2.33 lakhs approximately has attained finality and the appellant should be directed to deposit the same.