{"id":62006,"date":"2005-10-31T00:00:00","date_gmt":"2005-10-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/udaan-vs-commissioner-of-central-excise-on-31-october-2005"},"modified":"2018-05-11T13:32:25","modified_gmt":"2018-05-11T08:02:25","slug":"udaan-vs-commissioner-of-central-excise-on-31-october-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/udaan-vs-commissioner-of-central-excise-on-31-october-2005","title":{"rendered":"Udaan vs Commissioner Of Central Excise on 31 October, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Udaan vs Commissioner Of Central Excise on 31 October, 2005<\/div>\n<div class=\"doc_bench\">Bench: S T S.S.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>S.S. Sekhon, Member (T)<\/p>\n<p>1. Heard both sides and found that they agree that in this case the entire amount of service tax was deposited by the service provider. However, this deposit has been made in non-designating bank which, since then stands transferred to the appropriate bank branch.\n<\/p>\n<p>2. The impugned order of the lower authorities confirming the tax demand and the penalty therefor is required to be set aside with directions to rehear the appellant to verify the fact of the transfer involved herein, in terms of Pay Accounts office letter dated 3-4-2003 and grant the due discharge of tax certificate only if transfer is found in order. No penalty is called. Appeal allowed as remand to the original authority.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Udaan vs Commissioner Of Central Excise on 31 October, 2005 Bench: S T S.S. ORDER S.S. Sekhon, Member (T) 1. Heard both sides and found that they agree that in this case the entire amount of service tax was deposited by the service provider. However, this deposit has [&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":[1],"tags":[],"class_list":["post-62006","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Udaan vs Commissioner Of Central Excise on 31 October, 2005 - 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\/udaan-vs-commissioner-of-central-excise-on-31-october-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Udaan vs Commissioner Of Central Excise on 31 October, 2005 - Free Judgements of Supreme Court &amp; 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