{"id":227564,"date":"2010-12-16T00:00:00","date_gmt":"2010-12-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-16-december-2010-2"},"modified":"2018-12-09T01:48:14","modified_gmt":"2018-12-08T20:18:14","slug":"commissioner-vs-heard-on-16-december-2010-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-16-december-2010-2","title":{"rendered":"Commissioner vs Heard on 16 December, 2010"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Commissioner vs Heard on 16 December, 2010<\/div>\n
Author: K.A.Puj,&Nbsp;Ms.Justice Harsha Devani,&Nbsp;<\/div>\n
   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/825\/2010\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 825 of 2010\n \n\n \n \n=========================================\n\n\n \n\nCOMMISSIONER,\nCENTRAL EXCISE & CUSTOMS - Appellant(s)\n \n\nVersus\n \n\nM\/S\nS J METHA & CO - Opponent(s)\n \n\n=========================================\n \nAppearance : \nMR\nDARSHAN M PARIKH for\nAppellant(s) : 1, \nRULE SERVED for Opponent(s) :\n1, \n=========================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE K.A.PUJ\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE HARSHA DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 27\/10\/2010 \n\n \n\n \n \nORAL\nORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE K.A.PUJ)<\/p>\n
The
\n\tappellant-revenue has filed this tax appeal under section 35G of the
\n\tCentral Excise Act, 1944, proposing to formulate the following
\n\tsubstantial questions of law for determination and consideration by
\n\tthis Court:\n<\/p>\n
Whether
\n\tthe penalty under Section 76 of the Finance Act, 1994 can be reduced
\n\tbelow the minimum limit prescribed?\n<\/p>\n
Whether
\n\tthe penalty under Section 76 of the Finance Act, 1994 can be dropped
\n\twithout invoking section 80 of the Finance Act, 1994?\n<\/p>\n
Whether
\n\tthe Tribunal in, law was entitled to come to a conclusion regarding
\n\tthe unawareness regarding tax liability \/ bona fide on the face of
\n\tthe fact that they had collected Service Tax, with a finding of fact
\n\ton this behalf?\n<\/p>\n
Heard
\n\tMr.Darshan Parikh, learned Senior Standing Counsel appearing for the
\n\tappellant-revenue.  Despite service of notice, nobody appears on
\n\tbehalf of the respondent.\n<\/p>\n
The
\n\tbrief facts of case are that the respondent is
\n\tengaged in providing services under the category of “Business
\n\tAuxiliary Service” and is holding service tax
\n\tregistration No. JMN\/BAS-154\/05-06. The
\n\trespondent had paid the due service tax along with interest for the
\n\tperiod from April-2006 to June-2006 and July-06 to Aug-06 i.e., late
\n\tby 268 days and 176 days respectively and the ST-3 return for the
\n\tperiod  April-06 to Sept-06 was also filed late by 180 days.\n<\/p>\n
Due
\n\tto the above lapses,  a show cause notice dated 15.04.2008 was
\n\tissued to the respondent proposing to impose penalty for late
\n\tpayment of service tax under section 76 of the Finance Act, 1994 and
\n\tpenalty for late filing of ST-3 returns under section 77 of the
\n\tFinance Act, 1994 (herein after referred as the “Act”).\n<\/p>\n
The
\n\tabove Show Cause Notice was adjudicated by the Adjudicating
\n\tAuthority vide Order-in-Original No.
\n\t202\/Service Tax\/2008 dated 28.11.2008. The Adjudicating Authority
\n\tvide the said  Order-in-Original had imposed (1) penalty of Rs.
\n\t88,800\/- under section 76 of the Finance Act, 1994 for late payment
\n\tof service tax and  (2) penalty of Rs 1,000\/- under section 77 of
\n\tthe Finance Act, 1994 for late filing of ST-3 returns.\n<\/p>\n
Being
\n\taggrieved by the aforesaid order of the Adjudicating Authority, the
\n\trespondent filed appeal before the Commissioner (Appeals), Central
\n\tExcise, Rajkot. The Commissioner
\n\t(Appeals), Central Excise, Rajkot, by passing Order-in-
\n\tAppeal No. 407(353-RAJ)\/2009\/COMMR(A)\/RAJ dated 11.05.2009, reduced
\n\tthe penalty of Rs. 88,800\/- imposed under Section 76 of Finance Act,
\n\t1994 to Rs. 25,000\/- by invoking Section 80 of the Finance Act,
\n\t1994.\n<\/p>\n
Being
\n\taggrieved, the appellant filed appeal before the Tribunal   against
\n\tabove Order-in-Appeal passed by the Commissioner (Appeals), Central
\n\tExcise, Rajkot to the extent of reducing the penalty under Section
\n\t76 of the said Act.\n<\/p>\n
The
\n\tTribunal by the impugned order has rejected the appeal filed by the
\n\tappellant.\n<\/p>\n
The
\n\tissue involved in the present tax appeal is similar to one which is
\n\tinvolved in Tax Appeal No.1367 of 2009.  While deciding the said tax
\n\tappeal on 8.7.2010, this Court has quashed and set aside the order
\n\tpassed by the Tribunal and restored the matter to the file of the
\n\tTribunal to decide the same afresh in accordance with law.\n<\/p>\n
This
\n\tCourt in the Tax Appeal No.1367 of 2009 has taken the view that on a
\n\tconjoint reading of sections 76 and 80 of the Act, it is not
\n\tpossible to envisage a discretion as being vested in the authority
\n\tto levy a penalty below the minimum prescribed limit.  If the
\n\tauthority imposing the penalty is not entitled to levy below the
\n\tminimum prescribed, the appellate authority and the Tribunal cannot
\n\tread the provision so as being vested with such powers, namely, to
\n\treduce the penalty below the minimum prescribed. This Court has,
\n\ttherefore, answered the question accordingly in the negative and the
\n\tsaid tax appeal was disposed of.\n<\/p>\n
Following
\n\tthe aforesaid decision of this Court, we hereby quash and set aside
\n\tthe impugned order of the Tribunal and restore the matter to the
\n\tfile of the Tribunal to decide the issue afresh in light of the
\n\tobservations made by this Court in the order dated 8.7.2010 in Tax
\n\tAppeal No.1367 of 2009, as indicated hereinabove in the present
\n\torder.\n<\/p>\n
This
\n\ttax appeal is, accordingly, disposed of.\n<\/p>\n
[K.A.PUJ,
\nJ.]<\/p>\n
[HARSHA
\nDEVANI, J.]<\/p>\n
parmar*<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Commissioner vs Heard on 16 December, 2010 Author: K.A.Puj,&Nbsp;Ms.Justice Harsha Devani,&Nbsp; Gujarat High Court Case Information System Print TAXAP\/825\/2010 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 825 of 2010 ========================================= COMMISSIONER, CENTRAL EXCISE & CUSTOMS – Appellant(s) Versus M\/S S J METHA & CO – […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-227564","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nCommissioner vs Heard on 16 December, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-heard-on-16-december-2010-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs Heard on 16 December, 2010 - 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