KERALA MINERALS AND METALS Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THIS appeal arises from OIA No. 15/2000 -CE dated 06.03.2000 by which the appeal has been dismissed under proviso to Section 35F of the CE Act for non -compliance of Interim Order. No. 154/99 dated 14/18.01.1999 directing the appellant to pre -deposit the amounts. The reason for raising demands on the appellants was delayed payment of Service Tax. The appellants' contention was that Tax was collected in time and remitted to their accounts. The delay was caused as the Revenue had not given the Account number. However, they were filing the monthly statements Circle -wise and credits accounted for in the General Abstract under the Head "0044 - Service Tax Receipts" to the Office of the Principal Chief Controller of Accounts, CBEC, AGGR Building, New Delhi. The Principal Chief Controller of Accounts had some difficulty in transferring the same to the Accounts of Central Board of Excise and Customs. It is submitted that there was no delay oh their part. It was the delay of transfer from one Government Department to another Department. In their own case, the Tribunal, headed by the Hon'ble President, by Final Order No. 04/2003 -NB(A) dated 02.06.2003, clearly held that demands cannot be raised for delay in transfer of accounts from Principal Chief Controller of Accounts to the Central Board of Excise and Customs.

(2.) THE learned Counsel refers to this order and prays for remand of the matter to the original authority by allowing the appeal and giving a direction to the authority to apply the ratio of this judgment.

(3.) THE learned JDR reiterates the departmental view.