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TMI Blog2013 (7) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Chartered Accountant JUDGEMENT Per: Justice G. Raghuram; This misconceived appeal by Revenue is directed against the order of the Commissioner (Appeals) Customs & Central Excise, Rajkot dated 29.02.2012, rejecting Revenues appeal against the adjudication order dated 17.03.2011 passed by the Joint Commissioner, Customs and Central Excise, Rajkot. The respondent /assessee was a Service Tax r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is directly relatable to transactions of the sub-brokers and has been remitted either by the assessee or the sub-brokers; and there is no short remittance of tax. The adjudicating authority critically examined the defence of the assessee and made a detailed assessment of the material on record and came to the conclusion that the lapse of the assessee is not intimating payments made by his sub-bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proposed demand of service tax for Rs. 6,04,706/-; and directed remittance of interest on the confirmed amount of tax liability, under Section 75 of the Finance Act, 1994 (the Act). 3. Aggrieved thereby, Revenue preferred an appeal. The appellate Commissioner on a critical re-examination of the relevant record and of the adjudication order, by the order dated 29.2.2012, rejected the appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal stock broke], the order of the adjudicating authority was impeccable and warrants no interference. 4. The grounds of appeal herein do not assert that the decision of the Larger Bench of this Tribunal in Vijay Sharma and Company vs. CCE has assailed in an appeal by Revenue. The axiomatic that doctrinal and normative coherence is as critical to fiscal legislation as it is in any other branch of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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