{"id":71054,"date":"2006-11-29T00:00:00","date_gmt":"2006-11-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/jawahar-vidyarthi-gruha-vs-commissioner-of-central-excise-on-29-november-2006"},"modified":"2017-12-14T16:03:29","modified_gmt":"2017-12-14T10:33:29","slug":"jawahar-vidyarthi-gruha-vs-commissioner-of-central-excise-on-29-november-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/jawahar-vidyarthi-gruha-vs-commissioner-of-central-excise-on-29-november-2006","title":{"rendered":"Jawahar Vidyarthi Gruha vs Commissioner Of Central Excise on 29 November, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Jawahar Vidyarthi Gruha vs Commissioner Of Central Excise on 29 November, 2006<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2007 8 STJ 426 CESTAT Mumbai, 2007 6 S T R 152<\/div>\n<div class=\"doc_bench\">Bench: A Wadhwa<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Archana Wadhwa, Member (J)<\/p>\n<p>1. After allowing the restoration application and restoring the appeal to its original number, I proceed to decide the same inasmuch as a short issue is involved.\n<\/p>\n<p>2. The appellant is engaged in providing service as Mandap Keeper, which was levied to service tax w.e.f. 06.07.1997, Service tax returns were not submitted in time by the appellant for some period in between. However, the appellant paid the tax totally amounting to Rs. 5,19,602\/- alongwith interest amount of Rs. 2,33,691\/- on 31.01.2003. The original adjudicating authority, while confirming the duty and interest, also imposed personal penalty equivalent to duty amount. However, on appeal against the same Commissioner (Appeals) took notice of various decisions of the Tribunal as also Section 80 of the Finance Act, 1991, for holding that penalty amount requires reduction as there was reasonable cause for non-payment of tax. He accordingly reduced the penalty imposed under Section 76 of the Finance Act to Rs. 3.75 Lakhs.\n<\/p>\n<p>3. The appellants&#8217; main contention in the appeal is that in terms of said Section 76, penalty is imposable at the rate of Rs. 100\/- per day, which would come to Rs. 1.65 Lakhs. The authorities below have taken the entire quarter into consideration for the purpose of imposition of penalties, instead of taking actual days of delay. After going through the said Section 76, I find that the same provides for imposition of penalty which shall not be less than 100\/- per day. As such, I find favour in the above contention of the learned advocate and reduce the penalty to Rs. 1.65 Lakhs. But for the above reduction in the quantum of penalty, appeal is otherwise rejected.\n<\/p>\n<p>4. ROA application is also disposed off.\n<\/p>\n<p>(Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Jawahar Vidyarthi Gruha vs Commissioner Of Central Excise on 29 November, 2006 Equivalent citations: 2007 8 STJ 426 CESTAT Mumbai, 2007 6 S T R 152 Bench: A Wadhwa ORDER Archana Wadhwa, Member (J) 1. After allowing the restoration application and restoring the appeal to its original number, [&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-71054","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>Jawahar Vidyarthi Gruha vs Commissioner Of Central Excise on 29 November, 2006 - 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\/jawahar-vidyarthi-gruha-vs-commissioner-of-central-excise-on-29-november-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jawahar Vidyarthi Gruha vs Commissioner Of Central Excise on 29 November, 2006 - Free Judgements of Supreme Court &amp; 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