ELGIE ENGINEERING WORKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is against Stay Order No. S -1371/Kol/2012 dated October 10, 2012 and Order Nos. M -56 -57/A -104/Kol/2013 dated April 19, 2013, passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata, which the appellant claims to have received on April 25, 2013. The appellant is a partnership firm engaged in the fabrication of steel in its factory at Durgapur, for which the appellant is registered with the Central excise authorities since 1989 with Excise Registration No. AAAFE7976RXM001.

(2.) APART from manufacturing activities, the appellant also carries on other activities such as management, maintenance, repair, erection, commission, installation, etc., on behalf of different customers, for which the appellant is liable to pay service tax in terms of the Finance Act, 1994, as amended from time to time. The appellant is registered with the service tax authorities, its service tax registration number being AAAFE7976RST001.

(3.) THE petitioner was thus called upon to show -cause why the aforesaid amount of Rs. 1,38,00,319 should not be recovered from the appellant under the proviso to section 73(1) of the Finance Act, 1994 along with proposed penalty under sections 76, 77 and 78 of the Finance Act, 1994.