DEVI CONSTRUCTIONS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) BY consent of parties, the writ petition is taken up for final disposal even at the admission stage.

(2.) THE writ petition is directed against the order of the respondent, the Commissioner of Central Excise (Appeals), Salem, made in Miscellaneous Order No.33/2008, dated 30.7.2008 which was passed as interim order pending final decision in the appeal filed by the petitioner against the order of original authority dated 13.11.2007.

(3.) IT is seen that the petitioner itself has agreed that as far as construction of Dykes is concerned, the same falls under construction service and paid an amount of Rs.1,38,400/- and the original authority has taken that into consideration and adjusted the same against the tax amount of Rs.7,30,429/-. In addition to the above said amount, the original authority has also imposed penalty which is equal to the amount of service tax under section 76 of the Act, a similar amount of penalty under section 78 of the Finance Act, 1994 apart from imposing penalty f Rs.1,000/- under section 77 of the Finance Act, 1994.