CESTAT, Mumbai Bench
M.L. Yarns (
v.
Commissioner of Central Excise & Customs, Nasik
M.V. RAVINDRAN, JUDICIAL MEMBER
ORDER NO. A/677/C-IV/SMB OF 2007
APPEAL NO: ST/125/2006
APRIL 3, 2007
Section 76 of the
Finance Act, 1994 - Penalty - For failure to pay service tax - Assessee, a
clearing and forwarding agents, did not pay service tax within proscribed time -
Adjudicating authority imposed penalty upon assessee and same had been paid by
assessee - However, commissioner, on revision, enhanced penalty amount -
Whether since there was variance between penalty worked out by assessee and
that imposed by Commissioner which was due to fact that Commissioner had not
considered actual days of delay in making payment of service tax, impugned
order was to be set aside and matter was to be remitted back to lower authority
for reconsideration - Held, yes (Para 6)