9911796707
TMI Blog2025 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. B. N. Majumder, Sr. Advocate. Mr. K.K. Pal, Advocate. JUDGMENT & ORDER (ORAL) (T. AMARNATH GOUD, J) Heard learned counsel for the parties. [2] This is an appeal under Section 35G of the Central Excise Act, 1944, against the common Final Order No. 76779-76783 of 2023, dated 19.09.2023 passed by the Central Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata in Service Tax Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax amounting to Rs. 4.70 crore (calculated @ 8%) have not been paid by the respondent which is recoverable. Therefore a notice was issued to NBCC requiring to show cause for demand and recovery of service tax of Rs. 4.70 crore, payment of interest and imposition of separate penalty for failure to pay service tax and suppression/concealing value of taxable service. [5] However, a corrigend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner, Central Excise Shillong while proceeding for de-novo adjudication taken up various points which were not as per the specific direction of the Hon'ble Tribunal order and dropped the proceedings initiated against M/S NBCC Agartala. The appellant herein on being aggrieved by the denovo adjudicating order dated 27-08-2010 preferred an appeal before the Hon'ble CESTAT, Kolkata b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said notice, it appears that there is no whisper as to how Rs. 4.7 crore the respondent company need to pay or the appellant-herein is entitled to the said claim by way of service tax. Though it is reflected in the show cause appended with the appeal, the said show cause notice pertains to imposition of Rs. 4.7 crore but no ground is mentioned. [10] In all fairness, the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le by the NBCC, if not accepted, it is for the appellant department to provide the bifurcated details and raise the demand. This matter has already been decided by tribunal and needs no fresh consideration. [12] Having regard to the submission as advanced by Mr. B. N Majumder, learned senior counsel for the respondent, this court is of the opinion that the appeal needs no interference from this C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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