SNEHA MINERALS Vs. COMMISSIONER OF CENTRAL EXCISE, BELGAUM

JUDGEMENT

(1.) IN terms of the impugned Order -in -Revision dated 20 -6 -2008 passed by the Commissioner of Central Excise & Customs, Belgaum, the appellants are required to pre -deposit the following amounts imposed as penalties : -

(2.) WE heard both sides.

(3.) THE learned Advocate stated that the appellants are carrying on the activity of mining of Iron ore. The disputed period is from 16 -6 -2005 to 31 -12 -2005. The Revenue proceeded against the appellants on the ground that they did not discharge the Service Tax liability under the category of Business Auxiliary Services for the above mentioned period. Once the lapse was pointed out, the appellants immediately discharged the service Tax liability and interest even before the issue of Show Cause Notice. However, Revenue issued Show Cause Notice and appropriated the amounts already deposited. The learned Adjudicating Authority, in the facts and circumstances of the case, was pleased to drop the penalty proceedings against the appellants. The Commissioner, in exercise of the powers conferred by him under Section 84 of the Finance Act, took up the revisionary proceedings. Consequently, he passed the impugned order imposing the above mentioned penalties. It is the contention of the learned Commissioner that the appellants are liable to penalties under Sections 76, 77 and 78 of the Finance Act.