JAGDEEP SINGH SALUJA Vs. CCE

JUDGEMENT

(1.) THE appellant filed this appeal against imposition of penalty under Section 76, 77 and 78 of the Finance Act, 1994.

(2.) THE relevant facts of the case in brief are that the appellant is a proprietorship concern, engaged in handling and transporting fertilizers of various fertilizer companies. The adjudicating authority confirmed the demand of tax under heading of "Cargo Handling Service" and imposed penalties for late payment of tax and non -filing of the returns. The Commissioner (Appeals) upheld the adjudication order.

(3.) THE learned Counsel on behalf of the appellant submits that appellant is undertaking the activities of loading and unloading of cargo in his individual capacity and, therefore, they are not entitled to pay the tax as stated in Board Circular F. No. B. 11/1/2002 -TRU dated 1.8.2002. He further submits the appellant voluntarily paid the tax before issue of show cause notice in order to avoid the legal complicity. Therefore, imposition of penalty is not justified. He relied upon the decision of the Tribunal in the case of SRE Venkateswara Hi -Tech Machinery v. Commissioner of Central Excise, Coimbatore reported in 2007 (6) STR 139 (Tri. Chennai). Learned DR reiterates the findings of the Commissioner (Appeals). He submits that the appellant acted as an agency and, therefore, they are covered under "Cargo Handling Operations".