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Court: GSTAT Chennai Date of Order: 2018-08-20

MA (COD) is filed by appellant seeking condonation of delay of 10 days in filing this appeal due to some dislocation in the organisation. The delay being marginal, it is condoned. MA (COD) is allowed. The Ld. counsels submits that the issue is covered and prays to list with connected cases.


Court: GSTAT Chennai Date of Order: 2018-08-20

After considering the same, I direct the adjudicating authority not to precipitate or proceed further till the disposal of the appeal against the Order-in-Appeal No. 460/2017 (CTA-I) dated 12.12.2017 pending before the CESTAT.


Court: GSTAT Kolkata   Date of Order: 2018-08-13

The appellant is a small scale manufacturer of excisable goods and is also engaged in performing job work. They usually carry out process of annealing the materials sent to them by their customers. During the course of audit for the financial year 2005-06, 2006-07, 2007-08 some discrepancies were noticed and a spot memo was issued. Show Cause Notice has been issued on 22.10.2010 demanding service tax amounting to Rs.2,56,032/- alongwith interest and for imposition of penalties under Section 77 and 78. The Adjudicating Authority confirmed the demand of service tax of Rs.2,56,032/- alongwith interest and imposed equal penalty under Section 78, imposed penalty of Rs.5,000/- under Section 77 for nonfiling of ST-3 Returns for the material period, imposed penalty of Rs.2,75,000/- for contravention of provisions contained in Section 69 of the Finance Act in two parts (i) Rs.1000/- imposed upto the period 09.05.2008 and (ii) Rs.2,74,000/- for the period from 10.05.2008 to 08.02.2012 @200/- per day in terms of sub-Section 1(a) of Section 77 of the Finance Act, 1994. The assessee preferred appeal before the lower appellate authority and the ld. Commissioner (Appeals) vide the impugned order modified the adjudication order upholding the demand of service tax amounting to Rs.11,465/- alongwith interest and equal amount of penalty under Section 78. Ld. Commissioner (Appeals) also upheld the penalty imposed under Section 77 i.e. Rs.2,75,000/- and a penalty of Rs.5,000/-. Hence, the present appeal before the Tribunal.


Court: GSTAT Kolkata Date of Order: 2018-08-13

I confirm Service Tax amounting to Rs.10,46,166/- (Rupees Ten Lac Forty Six Thousand One Hundred and Sixty Six) only including E.Cess and S&HE. Cess under Section 73(2) of the Finance Act. Since, the entire amount has already been paid by the noticee therefore the same stands appropriated.


Court: GSTAT Chennai Date of Order: 2018-08-08

The above miscellaneous applications are filed by Revenue seeking early hearing of the appeals as the amount involved is more than Rs.2 crores.


Court: GSTAT Chennai Date of Order: 2018-08-09

Revenue has filed the above miscellaneous applications seeking early hearing of the appeals as the amount involved is more than Rs.28 crores. The ld. counsel submitted that the issue is covered. He also requested that Appeal No.E/41814/2015 may be tagged along with these appeals and heard together.


Court: GSTAT Delhi   Date of Order: 2018-08-09

The present application is filed by the Revenue. The learned DR for the Revenue submitted that the Department has filed the instant appeal with a delay of 14 days due to various administrative constraints and consumption of time in following the lengthy administrative channel in reviewing the impugned order as well as preparation of appeal, which may kindly be condoned.


Court: GSTAT Kolkata Date of Order: 2018-08-08

I find that the ld. Commissioner(Appeals) had not decided the appeal on merits but rejected the appeal filed by the assessee on the ground of time barred. I find that the Order-in-Original dated 29.07.2016 was received by the assessee on 05.08.2016 and accordingly they were required to file the appeal before the Lower Appellate Authority on or before 05.10.2016. However, the appeal was filed on 28.10.2016 i.e. after a delay of 23 days. They had filed an application before the Ld. Commissioner (Appeals) for condoning the delay in filing of the appeal mentioning the sudden illness of the officer who was looking after their excise matters. Ld. Consultant mentioned that the person Shri Satya Narayan Sinha Mahapatra was all along ill and finally died on 28.03.2017. He further submits that owing to the absence of the officer the appeal could not be filed within the due date. On going through the impugned order, I find that the present appeal was filed by the appellant beyond the statutory period of 60 days but within the condonable period. I also find that the ld. Commissioner (Appeals) has not decided the issue on merit but dismissed the appeal as time barred.


Court: GSTAT Hyderabad Date of Order: 2018-08-08

After hearing both sides, we find that the reason for out of turn hearing appeal filed by the assessee is that the issue is covered by the judgment of Hon’ble Supreme Court in the case of Larsen & Toubro Ltd., while, the Revenue seeks early hearing on the ground that amount involved is substantial. As both sides are seeking out of turn hearing of appeal; we allow the applications for out of turn hearing of appeals and direct the registry to take on record the appeals and list for disposal on 10.10.2018.


Court: GSTAT Kolkata Date of Order: 2018-08-07

The ld.Consultant appearing on behalf of the appellant, submits that the proprietor of the Appellant firm, Shri Bishnupada Maity has died on 21.05.2018, after filing of this appeal before the Tribunal. Death Certificate issued by the Gram Panchayat has been filed.