KANORIA CHEMICALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS Rectification of Mistake application is directed against the Final Order No. 311/2006 -SM(BR), dated 8th February, 2006 [2006 (3) S.T.R. 542 (T)]. The learned Advocate appearing for the applicant submits that there is an error of imposition of interest on the appellant in this case and he wants the Tribunal to rectify the same.

(2.) CONSIDERED the submissions made by both the sides and perused the record. I find that the appellant has deposited the service tax on 3rd February, 2004 and filed the return on 12th February, 2004. By retrospective amendment in Finance Act of 2003, Section 71A was brought in which reads as under:

(3.) FROM the plain reading of the above section, the Government wanted to relax the imposition of penalty and interest to those tax payers who paid their service tax due and filed the return within 6 months from the date of assent of President to the Finance Bill, 2003. The Finance Bill was given assent by the President on 13 -5 -2003. Six months from that date would be 13th November, 2003. Since the applicant in this case has not paid the service tax nor filed the return, he is not eligible to get any concession. These views are also fortified by Rule 7A of the Service Tax Rules, 1994.