LAWS(CE)-2008-1-190

PIONEER AGENCIES Vs. CCE

Decided On January 31, 2008
Pioneer Agencies Appellant
V/S
CCE Respondents

JUDGEMENT

(1.) THE appellants filed this appeal against the revised order passed by the Commissioner of Central Excise whereby the adjudication order was revised and the penalty under Sections 76 and 78 of the Finance Act, 1994 was enhanced.

(2.) THE relevant facts in brief are that the appellants are engaged in the business of selling of recharge coupons of mobile phones. They obtained registration on 31.10.04 under the nature of service of 'Business Auxiliary Service'. They paid tax on 20th July, 2005 and interest on 23rd August, 2005 for the period 1st July, 2003 to 31st March, 2004. The adjudicating authority took a lenient view under Section 80 of the Finance Act, 1994 and imposed penalty of Rs. 100/ - each under Sections 76 and 77 of the Finance Act. The Commissioner by the impugned order, revised the penalty of Rs. 98,900/ - under Section 76 and Rs. 1,94,920/ - under Section 78 of the said Act.

(3.) THE learned Advocate submits that the appellant is engaged in the small business of buying and selling of recharge coupons of mobile phones. There is a dispute of levy of tax on such activities. Therefore, there is a delay in payment of tax. He relied upon the following decisions: