COMMISSIONER OF CENTRAL EXCISE Vs. HEERA LAL SABU

JUDGEMENT

(1.) REVENUE has filed these three appeals for enhancement of penalty imposed on M/s. Heera Lal Sahu, M/s. Davendra Patel and M/s. Anjani Ojha, Respondents.

(2.) WHEN the matters were called, no one was present on behalf of any of the Respondents inspite of notice. I, therefore, heard Shri P.M. Rao, learned Departmental Representative and perused the records. All the three Respondents are provider of taxable service of 'Cable Operator' under the provisions of the Finance Act, 1994. As these Cable Operators did not apply for Registration with the Department, Deputy Commissioner, imposed a penalty of Rs. 500/ - each of the Respondents under Section 75A of the Finance Act, 1994 which has been reduced to Rs. 100/ - by the Commissioner (Appeals) on the ground that the levy was a new levy and the Respondents had complied with the requirement of law immediately after receiving the notices. It has been contended by the learned Departmental Representative that the imposition of penalty of Rs. 500/ - is mandatory under Section 75A of the Act and therefore, the Commissioner (Appeals) cannot reduce the same.