Commissioner of Central Excise Customs and Service Tax, Mysuru v. Mysore Concrete Products
2022-04-01
BELA M.TRIVEDI, SANJIV KHANNA
body2022
DigiLaw.ai
ORDER : 1. The tax involved in the present matter is Rs. 3,45,203/- (Rupees Three Lakh Forty Five Thousand Two Hundred and Three Only). In fact, the order in original records that the aforesaid amount was paid by the assessees “vide” Challan No. 10 dated 12.08.2013. 2. The contention of SLP (C) No. 4980/2022 the Revenue relying upon Rule 8(3A) of the Central Excise Rules, 2002 is that the tax should have been paid in the month of June, 2013. The legal issue with regard to the interpretation and validity of Rule 8(3A) is pending before this Court. The issue will be decided in those matters. 3. The Revenue should not have preferred the petition for special leave to appeal keeping in view the meager amount involved. In fact, the administrative expenses etc. may well be much higher than the tax involved. 4. Recording the aforesaid displeasure, we dismiss the petition for special leave to appeal, leaving the question of law open. 5. Pending applications, if any, shall stand disposed of.