COMMISSIONER OF CENTRAL EXCISE Vs. NATIONAL PUBLICITY

JUDGEMENT

(1.) The proceeding relates to claim of interest on service tax. The respondent had deposited a cheque towards service tax within the time limit. However, interest claim was made on the ground that the date of transferring the amount by the bank should be taken as the date of payment. In appeal, the Commissioner set aside the claim with the following observation :

(2.) I find that the Commissioner's order is in conformity with the circular of the department and many cases decided on the issue. That being the case, there is no error in the order of the Commissioner. The decision of the Apex Court cannot have any application to the present case inasmuch as that case involved fraud and manipulation to evade custom duty.

(3.) There is no merit in the appeal of the Revenue. It fails and is rejected. (Pronounced and dedicated in the open Court)