GANGOTRI ELECTROCASTING LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) APPLICANT filed this Application for condonation of delay of 4 (four) days in filing the Appeal. In view of the reasons explained the delay in filing the Appeal is condoned. Applicant filed Application for waiver of pre -deposit of amount of Service Tax of Rs. 31,09,417/ - (Rupees Thirty One Lakhs Nine Thousand Four Hundred and Seventeen only) and interest and penalties. Demand is confirmed by the adjudicating Authority by relying upon the decision of the Tribunal in the case of Prabhat Zarda Factory (India) Ltd. v. CCE, Patna : 2002 (145) ELT 222 by saying that Applicants are providing the service of clearing and forwarding agent.

(2.) THE Commissioner (Appeals) directed the Applicant to deposit an amount of Rs. 10,00,000/ - (Rupees Ten Lakhs only) for hearing the Appeal and Applicant failed to make deposit as per the stay order passed by the Commissioner (Appeals). Hence the Appeal filed by the Applicant was dismissed for non -compliance to the provisions of Section 35F of Central Excise Act.

(3.) CONTENTION of Revenue is that the Applicants are providing clearing and forwarding agent service and relied upon the findings of the adjudicating Authority.