{"id":34328,"date":"2004-03-31T00:00:00","date_gmt":"2004-03-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sham-agencies-vs-commissioner-of-central-excise-on-31-march-2004"},"modified":"2015-02-05T10:02:19","modified_gmt":"2015-02-05T04:32:19","slug":"sham-agencies-vs-commissioner-of-central-excise-on-31-march-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sham-agencies-vs-commissioner-of-central-excise-on-31-march-2004","title":{"rendered":"Sham Agencies vs Commissioner Of Central Excise on 31 March, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Sham Agencies vs Commissioner Of Central Excise on 31 March, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2006 S T R 93<\/div>\n<div class=\"doc_bench\">Bench: P Bajaj<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>P.S. Bajaj, Member (J)<\/p>\n<p>1. In this appeal the appellants have questioned the validity of the imposition of penalty of Rs. 1000\/- under Section 77 for late filing of the service tax returns and of Rs. 5000\/- under Section 76 for delay in deposit of th service tax. The appellants have prayed for decision on merits. Therefore, 1 have gone through the record and heard the learned DR.\n<\/p>\n<p>2. The perusal of the record shows that there was a delay of 90 days in submission of the service tax returns by the appellants and 84 days in making payment of the service tax. They have failed to justify these delays by offering any cogent and convincing explanation. The plea of the appellants that they were not conversant with the new service tax law and for that reason, the delay took place, has been taken note of by the authorities below and for that reason the authorities below have imposed less penalties under Section 76 and 77 of the Act. I do not find any illegality in the impugned order of the Commissioner (Appeals) and the same is upheld. The appeal of the appellants is dismissed.\n<\/p>\n<p>(Dedicated in open Court on 31-3-2004)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Sham Agencies vs Commissioner Of Central Excise on 31 March, 2004 Equivalent citations: 2006 S T R 93 Bench: P Bajaj ORDER P.S. Bajaj, Member (J) 1. In this appeal the appellants have questioned the validity of the imposition of penalty of Rs. 1000\/- under Section 77 for [&hellip;]<\/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":[41,33],"tags":[],"class_list":["post-34328","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sham Agencies vs Commissioner Of Central Excise on 31 March, 2004 - Free Judgements of Supreme Court &amp; 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\/sham-agencies-vs-commissioner-of-central-excise-on-31-march-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sham Agencies vs Commissioner Of Central Excise on 31 March, 2004 - Free Judgements of Supreme Court &amp; 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