SYNDICATE BOTTLES Vs. COMMISSIONER OF SERVICE TAX, CHENNAI

JUDGEMENT

(1.) HEARD both sides. In this case, the appeal has been filed after a delay of 659 days with an application for condonation of delay. Shri J. Shankarraman, ld. Advocate for the appellants states that the appellants are not contesting the tax liability and the interest liability quantified by the adjudicating Commissioner under the impugned order but the penalty imposed is disproportionately high. Hence, he prays for reduction of the same. He also prays for condonation of the delay on the ground that the impugned order was delivered to the watchman of the appellants and they were unaware of the delivery of the order.

(2.) HEARD ld. SDR.

(3.) IT is seen that penalty is calculated @ 2% per month of delay as also @ Rs. 200 per day. In each case, the adjudicating Commissioner has taken into account the higher penalty and in some cases, where he has restricted the penalty amount to the tax amounts which are lower than the higher penalty.