KOCHHAR ENTERPRISES Vs. CCE

JUDGEMENT

(1.) AFTER hearing both the sides and on perusal of the record, I find that the issue involved in this case is in a narrow compass, and therefore, after granting the stay, the appeal is taken up for disposal.

(2.) The appellant was providing service as C & F Agent of M/s M & M Ltd. A show cause notice dated 1.7.2004 was issued proposing recovery of service tax alongwith interest and penalty. Adjudicating Authority observed that the appellants had paid the service tax and the interest on 6.11.2003 as per their own calculation and also filed ST -3 return after obtaining registration on 5 March, 2003 and no penalty was imposed on the appellant. The Commissioner of Central Excise revised the order of the Adjudicating Authority. By Order dated 20.11.2006, the Commissioner imposed the penalty of Rs. 37,800/ - for delay in payment of service tax for 378 days. The appellant filed an application before the Commissioner for rectification of mistake in the Order in terms of Section 74(2) of Finance Act, 1994 contending that the appellants deposited the tax on 6.11.2003 instead of 6.11.2004 as erroneously recorded in the revised order. By the impugned order, the Commissioner dismissed the application for rectification of mistake.

(3.) THE learned Representative on behalf of the appellant submits that the appellants deposited the tax on 6.11.2003 as it is evident from the challan and the return submitted to the Central Excise authority on 11 December, 2003. He submits that this fact was recorded in the Adjudication Order. He further submits that by mistake in reply to show cause notice, they mentioned date of deposit on dated 6.11.2004 and the Commissioner proceeded on that basis. The learned DR reiterates the findings of the Commissioner of Central Excise.