COMMISSIONER OF CUSTOMS Vs. JYOTI STRUCTURES LTD.

JUDGEMENT

(1.) THIS is a Departmental appeal against order of the Commissioner (Appeals) No. CEX.XI/AKD/151/NSK/APL/05 dated 14 -10 -2005 by which Commissioner (Appeals) has upheld the penalty of Rs. 1000/ - imposed under Section 76 of the Finance Act, 1944 (sic) (1994).

(2.) HEARD the learned DR. None appeared for the Respondents. Perused the records.

(3.) THE learned DR submits that in this case there is a delay of 160 days in payment of Service tax and therefore the penalty under Section 76 would be minimum of Rs. 16,000/ - to a maximum of Rs. 32,000/ -. The imposition of penalty of Rs. 1000/ - which was confirmed by the Commissioner is simply in violation of mandatory minimum penalty of Rs. 100/ - per day under Section 76, as held in the case of ETA Engineering Ltd. v. CCE, Chennai reported in 2006 (3) S.T.R. 429 (Tri -LB) : 2004 (174) E.L.T. 19 (T. -LB).