9911796707
TMI Blog2014 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, 12-4-2013, 15-5-2013 and today, but on none of these occasions, the appellant was present. As per Section 35C(1A) of Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994, the appellate Tribunal is empowered to decide the appeal in the absence of the appellant if the appellant is not represented and the hearing has been adjourned three times. Since this is 4th time the case is coming up for hearing and the appeal pertains to the year 2005, we take up the appeal for consideration and disposal. 3. The facts relevant to the case are as follows :- 3.1 The appellant M/s. Security & Escorts Services Pvt. Ltd. rendered security services during October, 1998 to July, 2003 but did not get themselves registered with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected to make a pre-deposit of Rs. 8 lakhs, which the appellant complied with. In their appeal memorandum, the appellant has urged that the appellants have not been furnished with certain documents seized by the department and the authorities have passed the order without hearing the appellant and, therefore, the principles of natural justice have been violated. 5. The learned Addl. Commissioner (AR) appearing for the Revenue, on the other hand, refutes the grounds urged by the appellant in appeal memorandum. He submits that the appellant had been given sufficient opportunity to defend their case, which they did not avail and, therefore, the department was constrained to pass the order. 5.1 As regards the non-submission of doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppressing the facts from the department wilfully and disregarded the summons issued by the department, which clearly brings out the non-cooperation with the department on part of the appellant. Therefore, the penalties imposed on the appellant are justified. 5.3 He also submits that Section 81 of the Finance Act, 1994 provides that "where an offence under this Chapter has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly." He also submits that in view of the non-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished in the audited balance sheet of the appellant firm is sustainable in law. 6.2 Invocation of extended period of time is also sustainable inasmuch as the appellant deliberately withheld the details of the services rendered from the department and accordingly confirmation of demand invoking the extended period of time is correct in law. Consequently, all the penal provisions would ensue and the penalties imposed on the appellant firm under Sections 75A and 76 for default in payment of Service Tax and under Section 77 for not filing the returns and compliance of the statutory provisions and under Section 78 for evasion of Service Tax by indulging in suppression of facts and wilful misstatement are liable to be confirmed. 7. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
