RANI MOTORS (AUTHORIZED MARUTI DEALER) Vs. THE ADDITIONAL DIRECTOR, THE DIRECTORATE GENERAL OF CENTRAL EXCISE INTELLIGENCE AND ORS.

JUDGEMENT

(1.) HEARD Mr. SP Sharma, learned counsel for the appellant and Mr. R Deb Nath, learned CGC appearing for the respondents.

(2.) THIS appeal is directed against the judgment and order of the appellate tribunal dated 11.07.2014 dismissing the appeal being No. ST/A/70356/2013 only on the ground that the appeal filed by the present appellant is barred by limitation. The concise fact leading to the filing of the present appeal is noted. The appellant was seeking waiver of pre -deposit of penalty of Rs. 7,73,530 imposed under Section 78 of the Finance Act, 1994 and penalty of Rs. 5000/ - under Section 77 and also penalty (not qualified) under Section 76 of the Finance Act, 1994. It appears from the submissions of the learned counsel appearing for the parties that the order in original dated 17.08.2010 was furnished to the appellant on 19.01.2011. The order for furnishing the original copy dated 17.08.2010 reads as follows: - -

(3.) I also impose a penalty Rs. 5000/ - (Rupees Five thousand) only on the Noticee under Section 77 of the Finance Act, 1994.