UNIVERSAL RADIATORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) AFTER examining the records and hearing both sides, I am inclined to dispose of the appeal itself finally inasmuch as the substantive issue is already covered by a decision of the honourable Supreme Court. Accordingly, after dispensing with pre -deposit, I take up the appeal.

(2.) THE appellants had received services of goods transport operators (GTO) from November 16,1997 to June 1,1998, but had not paid tax thereon. The department issued a show cause notice on April 18, 2002 demanding tax and proposing to impose penalties. These proposals were contested. In adjudication of the dispute, the Assistant Commissioner dropped the above proposals. His order was revised by the Commissioner under Section 84 of the Finance Act, 1994 after issuing a notice to the party. In the revisional order, the proposals in the SCN were confirmed against the party. Accordingly, there is a demand of service tax of Rs. 2,46,905 and a penalty of equal amount on them. Hence the present appeal.

(3.) AT the outset, it is observed that the reason for revising the Assistant Commissioner's order was stated in paragraph 3 of the notice issued by the Commissioner to the party and the same reads as under: Though the honourable apex court had dismissed the Civil Appeal filed by the Commissioner of Central Excise, Meerut -II against the abovesaid Tribunal's judgment in the case of M/s. L.H. Sugar Factories Ltd., the honourable Supreme Court had also chosen to admit the Civil Appeal No. 1618 of 2005 filed by the Commissioner of Central Excise, Vadodara I in the case of M/s. Gujarath Carbon Industries and the Civil Appeal No. 7144 of 2005 preferred by the Commissioner of Central Excise, Chennai III in the case of M/s. Sun -daram Fasteners Ltd., on the same issue. Having admitted the above appeals filed by the department, it is apparent that the honourable Supreme Court has considered it necessary to re -examine the issue for further deliberation and for consideration of issue of fresh orders as deem fit.