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TMI Blog2015 (11) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... demand for interest is upheld and penalty is set aside. - Decided partly in favour of assessee. - ST/12/2010-SM - Final Order No. 20739/2015 - Dated:- 17-3-2015 - Shri B.S.V. Murthy, Member (T) Shri Rajesh Kumar, CA, for the Appellant. Shri N. Jagdish, AR, for the Respondent. ORDER Appellant is engaged in the manufacture of refractory bricks. They also got registration for payment of Service Tax in respect of GTA services received by them. However over a period of two years in 2004-05 and 2005-06, the appellant did not pay the tax on a regular basis and there was delay. Return for the period from 1/2005 to 3/2005 was filed in January 2006 and payment was also delayed. Similar was the situation for subsequent quarters u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rupees Five Lakhs only). 4. I have considered the submissions. For better appreciation Section 83A of Finance Act, 1994 and Notification No. 30/2005 are reproduced below : 83A. Power of adjudication. - Where under this Chapter or the rules made thereunder any person is liable to a penalty, such penalty may be adjudged by the Central Excise Officer conferred with such power as the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, by notification in the Official Gazette, specify. NOTIFICATION NO. 30/2005, dated : August 10, 2005 Sub : Section 83A - Monetary limit for adjudication under Service Tax. G.S.R. (E). - In exercise of the powers conferred by section 83A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such directions, for a fresh adjudication or decision, as the case may be. 2. This notification shall come into force on the date of its publication in the Official Gazette. It can be seen that only if the amount of Service Tax specified is less than ₹ 5,00,000/- (Rupees Five Lakhs only), the original adjudicating authority could have adjudicated the case. In this case in the annexure to the show cause notice the total amount of Service Tax mentioned is ₹ 20,05,788/- (Rupees Twenty Lakhs Five Thousand Seven Hundred and Eighty Eight only) which is definitely more than ₹ 5,00,000/- (Rupees Five Lakhs only). Therefore the original authority would not have adjudicated the show cause notice at all. That being the situati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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