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CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BOMBAY
Technical Member , J.H. Joglekar
M.P.S. Ramani -Appellant
Versus
Commissioner of Central Excise -Respondent
Order Nos. 1182-1183/2001-WZB/C-I in ST/Stay-2671/2000-Mum. in Appeal No. ST/17/2000-Mum.
Decided On : 24-04-2001
A. Chopra
1. On hearing both the sides, the appeal was admitted and was taken up for hearing.
2. The appellant is a consulting engineer. He delayed filing the returns relating to the service tax for four quarters from October, 1997 to July, 1998. The Deputy Commissioner taking a lenient view imposed penalty of Rs. 500 each for each quarter. The appellant filed an appeal, the Commissioner (Appeals) accepted that the procedure was new and that there was some confusion. He also accepted that since the tax had been paid, there was no loss of revenue. He vacated the orders of penalty for the first two quarters but retained penalties for the next two quarters.
3. The appellant appeared in person. The arguments were the same. The appellant is a retired engineer and is motivated more by social service than by the commercial consideration. He is also advanced in age. His expertise and his age require due consideration. I, therefore, allow the appeal, and set aside the remaining penalties also.
