ASHA TRANSPORT vs BHAVNAGAR
Party Details
- ASHA TRANSPORT
- BHAVNAGAR
Case Summary
ASHA TRANSPORT filed Case No. E// in the CESTAT on 17 Jun 2019 against BHAVNAGAR. The case has had one hearing so far. The case is currently pending. 6 orders have been issued in this matter.
Hearing History (1)
- 11NOV 1111Hearing
Judge: N/A
Orders (6)
- 4MAY 2022judgementView Order ↗
Order No: N/A
- 17MAR 2022orderView Order ↗
Order No: N/A
- 23FEB 2022orderView Order ↗
Order No: N/A
Judgement DetailsView full order PDF ↗
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL 2nd Floor,Bahumali Bhavan,Nr.Girdhar Nagar Bridge,Asarwa,Ahmedabad-380004 Defect Diary No. : 11102 of 2019 ROA Diary No. : 10013 of 2022 [Arising out of the OIO - BVR-EXCUS-000-COMM-12-2018-19, dated -29/11/2018, passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax - BHAVNAGAR] Asha Transport Appellants Vs.
C.C.E. & S.T.-BHAVNAGAR Respondents APPEARANCE : None appeared for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) CORAM: Hon'ble Mr Ramesh Nair, Member (Judicial) Date of hearing/decision : 04/05/2022 Defect ORDER No.D/24/2022 Per Ramesh Nair: The defect is regarding non-compliance of pre-deposit required under Section 35F.
The applicant claimed that the amount deposited under VCES may be considered as pre-deposit.
This tribunal vide order dated 17.03.2022 asked the report regarding this deposit from the department.
The learned Authorized Representative submitted a letter dated 22.03.2022 according to which the amount deposited by the appellant is against the service tax liability under the VCES whereas, in the present case the demand is of penalty against which no pre-deposit was made.
02.
Considering this position, the appeal is not admitted. (Ramesh Nair) Member (Judicial) (Raju) Member (Technical) Mehul