2012 (7) TMI 320 - AT - Service Tax

Waiver of pre-deposit - recalling of final order - COD application - appellants have raised a point of limitation in their memo of appeal which does not stands considered while rejecting the appeal - appellant s contention is that the period involved if 01.04.2000 to 31.03.2007 and the show cause notice stands issued on 27.10.07. During the relevant period, there was conflicting orders of the Tribunal on the said issue and there was utter confusion. As such invocation of longer period was not justified - appellants to deposit an amount of Rs.1.50 lakhs balance amount of duty and entire amount of penalty shall stands waived.

Summary

The Appellate Tribunal CESTAT, New Delhi recalled a final order due to non-appearance of the appellant's representative. The appeal was rejected on merits without considering the point of limitation raised by the appellant. The Tribunal directed the appellant to deposit Rs.1.50 lakhs within six weeks, with waiver of balance duty and penalty upon compliance. Compliance to be reviewed on 26.07.12.