BP MOBILES Vs. COMMISSIONER OF CENTRAL EXCISE, MANGALORE

JUDGEMENT

(1.) THE appellants approached the Commissioner (Appeals) against the Order -in -Original No. 03/2005 dated 16 -2 -2005 demanding Service Tax to the tune of Rs. 1,61,906/ - for the services rendered during the period from 1st July 2003 to 31st March 2004. Interest was also demanded. A penalty of Rs. 500/ - was imposed under Section 75A of the Finance Act, 1994. Further penalties of Rs. 100/ - per day under Section 76 and Rs. 1000/ - under Section 77 and Rs. 1,62,000/ - under Section 78 were also imposed.

(2.) THE Commissioner (Appeals) has just given one line order confirming the order of the lower authority. Therefore, in terms of the impugned Order -in -Appeal, the appellant is required to pre -deposit the above amounts. The learned Advocate Siddarth Srivastava pointed out that the service tax amount has already been paid and there are sufficient grounds for waiver of penalties. However, the appeal has been filed after a lapse of 13 months from the date of issue of the impugned order. He stated that the appellants father suffered heart attack and as a result the appellant was pre -occupied and could not file the appeal in time. Therefore, he requested the Bench to condone the delay in filing the appeal. As the service tax amount had already been paid immediately after the issue of the Order -in -Original, he stated that there is not much justification in imposing heavy penalties under various Sections of the Finance Act, 1994. Moreover, the Order -in -Appeal has not considered in all the points urged by the appellant.

(3.) ON a very careful consideration of the issue, I am of the view that the delay in filing the appeal requires to be condoned in the circumstances pointed out by the appellant. Therefore, the delay is condoned. As regards the pre -deposit of the dues, as service tax amount has already been paid along with the interest, I order waiver of penalties, till the disposal of the appeal. Matter to come up for hearing in due course.