COMMISSIONER OF CENTRAL EXCISE Vs. DOON VALLEY DISTILLERS

JUDGEMENT

(1.) WHEN the case was called none appeared on behalf of the respondent inspite of notice.

(2.) HEARD ld. DR. The Revenue filed this appeal against the order -in - appeal passed by the Commissioner (Appeals). The dispute in this case is in respect of the due date for the payment of interest. The Revenue was claiming interest from the date when the service tax was due. The Service Tax on service of 'GTO' was levied w.e.f. 16 -11 -97 and this levy was struck down by the Hon'ble Supreme Court in the case of Laghu Udyog Bharati reported in 1999 (112) E.L.T. 365. Thereafter the Parliament passed on revalidation Act for levy of the Service Tax and as per the revalidation Act, the tax is to be paid within 30 days of receiving of the assent of the President of India. The assent was given by the President of India as 12 -6 -2000. In this situation, the Commissioner (Appeals) held that tax is to be deposited within 30 days from the assent given by the President of India and therefore, the interest is leviable from 12 -6 -2000 till the date of deposition of the tax and the interest for the delayed payment. In view of the clear provision of revalidation of Act, I find no infirmity in the impugned order. The appeal is dismissed.