CCE SURAT Vs. M/S LALITHA ENGINEERING WORKS

JUDGEMENT

(1.) NOBODY is present on behalf of the respondents and there is a request for adjournment by the ld.advocate. Heard the ld.A.R., who reiterates the grounds of appeal, wherein the Department has taken a view that Commissioner (Appeals) should not have extended the option of paying the 25% of penalty, Service Tax and interest within one month of his order and this option was not given by original adjudicating authority. He fairly agrees that the provisions of Section 11AC of Central Excise Act, 1944 and Section 78 of Finance Act, 1994 are similar as far as option to pay 25% of Service Tax/duty within one month of adjudication order having been issued. In such a situation, the decision of this Tribunal in the case of Swati Chemicals Industries Ltd. - 2009 (248) ELT 421 and the decision of Hon'ble High Court of Gujarat in the case of Akash Fashions Prints Pvt.Ltd. -, 2009 (93) RLT 471 (Guj.) are applicable to the facts of this case. In both these decisions cited above, it has been held that an option to pay 25% of the tax/duty can be given by the appellate authority or by the Tribunal, if such an option has not been given by the original adjudicating authority.

(2.) IN view of the above, the appeal filed by the Revenue has no merit and is accordingly rejected.