COMMISSIONER CENTRAL EXCISE Vs. MANOJ KUMAR

JUDGEMENT

(1.) We heard Shri Ramesh Chandra Shukla, learned counsel for the Central Excise Department. This Central Excise Appeal under Section 35G of the Central Excise Act, 1944 has been filed by the Commissioner, Central Excise, Commissionerate, Meerut-I with delay of two days against the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 6.3.2012 by which the appeal No. 665 of 2008 filed by CCE, Meerut-I was dismissed upholding the order of the Commissioner (Appeals), Customs and Central Excise, Meerut-I dated 9.7.2008.

(2.) The delay has been sufficiently explained. The delay condonation application is allowed. Since we do not propose to interfere on merits, we have condoned the delay and heard the arguments.

(3.) On an enquiry made by the jurisdictional Range Superintendent from M/s DSM Sugar Mills Ltd., Mansurpur, it was gathered that a total amount of Rs. 1,69,07,683/- was paid by them to M/s Manoj Kumar Arvind Kumar, the appellants during the period 16.8.2002 to 31.3.2007 in respect of loading, unloading and shifting of sugar bags from the floor of the mill house to the godown and from one godown to another godown. A show-cause notice dated 19.10.2007 was served upon the appellant to recover service tax amounting to Rs. 16,26,926/- with educational cess of Rs. 25,694/- under Section 73 of the Finance Act, 1994 with interest under Section 75 and the penalties.