M/S. METRO AUTOMOBILES Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal No. CS/43/DMN/VAPI -I/2011 -12, dt. 24.08.2011. Aggrieved by Order -in -Original No. Vapi -I/DC/ST(DEMAND)/21/2009 -2010, dt. 29.01.2010, the appellants preferred an appeal before first appellate authority. The first appellate authority upheld the Order -in -Original and rejected the appeal filed by the assessee. Hence, this appeal.

(2.) LD . Counsel would submit that the appellant herein had already deposited the entire amount of Service Tax liability along with interest before issuance of show cause notice and are only contesting imposition of penalty under Sections 76, 77 & 78 of Finance Act, 1994. It is his submission that during the period in question, there was confusion as to the liability discharged of Service Tax on the commission received from the Direct Selling Agents as directed by the banks. He would also submit that in appellant's own case in Final Order No. A/1355 -1356/WZB/AHD/2011, dt. 28.07.2011, this Bench had allowed the appeal filed by the assessee on an identical issue and produces a copy of the same.

(3.) ON perusal of the records, I find that that the appellant has discharged the Service Tax liability as has been confirmed by lower authorities along with interest before issuance of show cause notice and is not contesting the issue before the Tribunal. Hence, to that extent, the orders of both the lower authorities are upheld.