KOCHHAR ENTERPRISES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. ROM/65/CE/ JAL/08, dated 30 -9 -2008 which was passed in pursuance of remand order of the Tribunal Nos. 982/08 -SM(BR) and S/382/08, dated 3 -4 -2008.

(2.) THERE is a request for adjournment without giving any reason for seeking adjournment and the same is rejected. Heard the learned DR and perused the records.

(3.) ON carefully going through the record with the assistance of learned DR, it is seen that the service tax liability relates to the period from April, 2003 to September, 2003. A show -cause notice dated 1 -7 -2004 was issued proposing recovery of service tax along with interest and also for imposition of penalty under Sections 75, 76 and 77 of the Finance Act. The original authority after taking note of the fact that service tax along with interest has been paid on 6 -11 -2003 after obtaining service tax registration on 5 -11 -2003 and that Service Tax return have been filed on 11 -12 -2003, dropped the proceedings for imposition of penalty vide his order dated 30 -11 -2004. In the order of original authority while in one place it has been mentioned that the date of payment is 6 -11 -2003, in another place it is mentioned as 6 -11 -2004. In the earlier proceedings, Commissioner on revision order imposed penalty of Rs. 37,800 besides imposing penalty of Rs. 500 each under Sections 75A and 77. When the matter came up before the Tribunal vide order dated 3 -4 -2008, matter was remanded to the Commissioner to consider rectification of mistake. Commissioner has passed the impugned order holding that the remedy available is by way of appeal before the Tribunal and hence the appellant is before the Tribunal for the second time.