MALESH G. TOKALWAR Vs. CESTAT

JUDGEMENT

(1.) SINCE the issue involved in these appeals is identical, they are heard together and are decided by this common judgment. By these appeals, the appellants have challenged almost identical orders of the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, dismissing the appeals filed by the appellants under the provisions of Section 35 -B of the Central Excise Act, 1944 on the ground that they are defective.

(2.) THE appellants are engaged in various businesses and they render their services to the BILT Graphic Paper Products Limited. According to the appellants, they did not evade the payment of Service Tax and had paid the Service Tax with interest for the disputed period though the delay in making the payment was not intentional. According to the appellants, the appellants filed the Service Tax returns in 2007 and after issuing a show cause notice to the appellants, the Assistant Commissioner, Central Excise, Chandrapur passed an order directing the appellants to pay the Service Tax, penalty and interest. The appellants filed appeals before the Commissioner (Appeals) but the appeals were dismissed and it was held that the appellants were liable to pay the penalty. The appellants approached the Tribunal against the order of the Commissioner (Appeals). Since certain objections were not removed and the defects in filing the appeals were not cured, the Tribunal by the impugned order, dismissed the appeals as defective.

(3.) THE learned counsel for the respondents supported the orders of the Tribunal and submitted that in the facts of the case, the Tribunal had no course other than to dismiss the appeals filed by the appellants for non removal of the defects in filing the same. It is submitted that in case, this court is inclined to grant an opportunity to the appellants, to cure the defects by remanding the appeals, this court may impose some costs on the appellants.