RIZWAN TRAVELS Vs. COMMISSIONER OF CENTRAL EXCISE, RAIGAD

JUDGEMENT

(1.) It is not in dispute that the facts of these three appeals are more or less similar.

(2.) These three appeals take an exception to a common judgment delivered by the Customs, Excise and Service Tax Appellate Tribunal (for short "Appellate Tribunal"). The appellants in these three appeals had rented their vehicles to a company Indian Petrochemicals Corporation Ltd., ("I.P.C.L.") Village - Nagothane, District Raigad on annual contract basis. The case of the appellants is that they got themselves registered under service tax. Therefore, three show cause notices were issued to the appellants proposing recovery of service tax for the period from October, 2002 to March, 2004. On 8th September 2004, the appellants received show cause notices for the period between April 2000 to December 200 The notices also make a claim for recovery of interest and penalties under Sections 76, 77 and 78 of the Finance Act, 1994. According to the case of the Revenue, the appellants did not respond to the notices and did not appear for personal hearing. Therefore, the demands were confirmed along with interest thereon and penalties were imposed as proposed. Being aggrieved by the confirmation of demands, the appellants preferred separate appeals before the Commissioner of Central Excise (Appeals), Mumbai Zone. The said appeals were dismissed. Being aggrieved by the judgment and order of the Appellate Authority, the appellants preferred three appeals before Appellate Tribunal. By the impugned Judgment and order, the appeals have been dismissed.

(3.) We may note here that in paragraph 5.1 of the impugned judgment, the Appellate Tribunal has observed thus :-