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TMI Blog2015 (11) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Tribunal. Appellant had conceded the issue on merits before the adjudicating authority, inasmuch as the adjudicating authority has recorded clearly that the appellant is not disputing the service tax liability demanded along with interest, but the request was to consider and take a lenient view while imposing penalties. Due to these reasons, we hold that the appellant cannot today agitate the issue on merits. Assessee are not contesting the factual findings as to that they had collected the service tax liability from their clients and did not deposit the same to the government treasury. On this factual matrix, we find that the prayer made by the learned counsel as to invoking the provisions of Section 80 to set aside the penalti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant in terms of Section 11(D) of the Central Excise Act, 1944 when the service tax liability was w.e.f. 01/06/2007. It is his submission that all these grounds are being urged as a question of law before the Tribunal. 2.1. After considering the submissions made by the learned AR and on perusal of the records, we find that the said miscellaneous application is devoid of merits and needs to be dismissed for more than one reason. Firstly, we find that the appeal has been filed by the appellant in November, 2010 and the miscellaneous application is filed in April 2015, almost after a gap of five years. The assessee is not able to explain such a delay in filing or taking up additional grounds of appeal before the Tribunal. 2.2. Secondly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest, the penalties should be set aside. 4. Learned AR submits that the appellant had collected the service tax liability but did not deposit the same into the government account. Hence the penalty imposed by the adjudicating authority is correct and needs to be upheld. 5. On perusal of the findings recorded by the adjudicating authority, we do find that the adjudicating authority has clearly recorded that the appellant has collected service tax but did not deposit the same with the authorities. It is also seen from the grounds of appeal that the appellant is only contesting the penalties imposed against them. It is also seen from the grounds of appeal that they are not contesting the factual findings as to that they had collected the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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