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2014 DIGILAW 1907 (ALL)

India Yamaha Motor Pvt. Ltd. v. Commissioner of Central Excise, Division III

2014-07-02

D.Y.CHANDRACHUD, DILIP GUPTA

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JUDGMENT Hon'ble Dilip Gupta, J. The appeal by the assessee arises from an order of the Customs, Excise and Service Tax Appellate Tribunal dated 12 November 2013. The Tribunal while dismissing the appeal filed by the assessee has held that interest was correctly demanded for the period between the due date for the payment of service tax and the date on which the service tax was paid. The Tribunal has observed that in view of the admitted default, there was no provision in law under which the Tribunal could waive the recovery of interest. 2. At the hearing of the appeal, learned counsel appearing on behalf of the appellant submits that the appellant does not dispute its liability to pay interest. However, the contention of the appellant is that imposition of the penalty was not warranted. It has been urged that this aspect has not been considered by the Tribunal. 3. We have duly perused the memo of appeal. No ground has been raised to the effect that a particular submission which has been urged before the Tribunal has not been considered. Be that as it may, if the grievance of the appellant is that a submission in regard to the imposition of the penalty which was urged before the Tribunal has not been considered, the appropriate remedy would be to move the Tribunal itself for such a grievance. 4. At this stage and on the ground which has weighed with the Tribunal in the dismissal of the appeal, we find no reason to entertain the appeal. However, we leave it open to the appellant, if any point which was urged before the Tribunal and was not considered, to move the Tribunal with an appropriate application. Subject to the aforesaid observations, the appeal is dismissed.