2004 (12) TMI 9

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..... oner (Appeals), Central Excise, Mumbai-IV. 2. M/s. National Peroxide Ltd., Mohone, Kalyan, are engaged in the manufacture of Hydrogen Peroxide falling under Chapter 28 of the Central Excise Tariff Act, 1985. It is alleged by the Department that the appellant has contravened the provision of Section 68 and 70 of Chapter V of the Finance Act, 1994, as amended and read with 6(1)(i) of the Servic .....

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..... mpanies. 4. The contention of the ld. Advocate for the appellant is that these Agreements were entered into before the enforcement of the Service Tax, as such Service Tax is not attractive. Secondly, the Show Cause Notices issued are time barred. Thirdly, Royalty is paid on the basis of percentage of the sale proceeds, as such, no Service Tax is payable on Royalty. The ld. Advocate for the appe .....

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..... the service, as such Service Tax is very much attractive and both the adjudicating authorities have rightly held about payment of Service Tax. 6. In the light of the aforesaid discussions, I am of the view that the appellant has established strong prima facie case and at this stage to dispense with the pre-deposit order under Section 35F of the Central Excise Act as the case law relied upon b .....

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