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Creative Garments Pvt. Ltd V/S C.C.E. & S.T.


Company & Directors' Information:- CREATIVE LTD [Active] CIN = U19129WB1991PLC053780

Company & Directors' Information:- D R GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U18101GJ2005PTC046010

Company & Directors' Information:- R. R. GARMENTS LIMITED [Active] CIN = U51900MH1995PLC095544

Company & Directors' Information:- S G GARMENTS LIMITED [Active] CIN = U18101WB2004PLC098193

Company & Directors' Information:- CREATIVE GARMENTS PRIVATE LIMITED [Active] CIN = U18101MH1984PTC033537

Company & Directors' Information:- K K P GARMENTS PRIVATE LIMITED [Active] CIN = U65921TZ1994PTC005334

Company & Directors' Information:- B K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2001PTC109850

Company & Directors' Information:- N K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC107093

Company & Directors' Information:- K. D. GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2005PTC101896

Company & Directors' Information:- G AND A GARMENTS PVT LTD [Strike Off] CIN = U18101PB1995PTC016121

Company & Directors' Information:- V H GARMENTS PRIVATE LIMITED [Active] CIN = U52322MH2008PTC181066

Company & Directors' Information:- CREATIVE GARMENTS PVT. LTD. [Amalgamated] CIN = U17299WB1990PTC049017

Company & Directors' Information:- S. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL1996PTC083315

Company & Directors' Information:- CREATIVE GARMENTS PVT LTD [Active] CIN = U18209TG1990PTC011217

Company & Directors' Information:- G. M. GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2006PTC152683

Company & Directors' Information:- D AND D GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL1975PTC007923

Company & Directors' Information:- J S GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U74900WB2009PTC135262

Company & Directors' Information:- K. B . GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2011PTC166954

Company & Directors' Information:- A K GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2015PTC282847

Company & Directors' Information:- D P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2004PTC129479

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC143084

Company & Directors' Information:- P AND P GARMENTS PVT LTD [Under Process of Striking Off] CIN = U18101DL2005PTC143556

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101HR2005PTC068124

Company & Directors' Information:- L. H. GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17121KA2011PTC060761

Company & Directors' Information:- K R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17111WB1998PTC087046

Company & Directors' Information:- T & A GARMENTS PVT LTD [Strike Off] CIN = U52321TN1993PTC025318

Company & Directors' Information:- P. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18204DL2007PTC164238

Company & Directors' Information:- S. A. GARMENTS PRIVATE LIMITED [Active] CIN = U17121DL2007PTC165007

Company & Directors' Information:- T S GARMENTS PRIVATE LIMITED [Active] CIN = U51494DL1996PTC076668

Company & Directors' Information:- GARMENTS INDIA PVT LTD [Strike Off] CIN = U51909GJ1979PTC003310

Company & Directors' Information:- K. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC164404

Company & Directors' Information:- B G GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL2005PTC142488

Company & Directors' Information:- S P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2003PTC120709

Company & Directors' Information:- P N GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC127524

Company & Directors' Information:- S T GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2015PTC277043

Company & Directors' Information:- P L GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2013PTC248417

Company & Directors' Information:- M. K. GARMENTS PRIVATE LIMITED [Active] CIN = U17291DL2007PTC164395

Company & Directors' Information:- R A GARMENTS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U18101DL2003PTC123385

Company & Directors' Information:- C S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC134787

Company & Directors' Information:- B L GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC136912

Company & Directors' Information:- B D S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC137898

Company & Directors' Information:- T G GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC143392

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U18101DL2006PTC149330

Company & Directors' Information:- G P GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC161067

Company & Directors' Information:- I B GARMENTS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC257044

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U74110DL2006PTC149330

Company & Directors' Information:- A G GARMENTS PRIVATE LIMITED [Active] CIN = U51300DL2013PTC257609

Company & Directors' Information:- V R V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2008PTC182256

Company & Directors' Information:- M V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U74899HR2005PTC141797

Company & Directors' Information:- A AND R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17120HR2013PTC049037

Company & Directors' Information:- V K GARMENTS PRIVATE LTD [Strike Off] CIN = U18101DL1981PTC012410

Company & Directors' Information:- A S GARMENTS PRIVATE LIMITED [Active] CIN = U17212CH1992PTC012350

Company & Directors' Information:- V R GARMENTS PVT LTD [Strike Off] CIN = U18101CH1991PTC011345

Company & Directors' Information:- S B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2005PTC141954

    Appeal Nos. ST/10523-10524/2013 (Arising out of OIA-SRP/174/DMN/2012-13 28/12/2012 and OIA-SRP/176/DMN/2012-13 dated 28/12/2012 dated passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Daman) and Order Nos. A/11500-11501/2017

    Decided On, 26 July 2017

    At, Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

    By, THE HONORABLE JUSTICE: DR. D.M. MISRA
    By, MEMBER

    For Petitioner: M.H. Sukheja, Advocate And For Respondents: L. Patra, Authorised Representative



Judgment Text


1. Heard both sides.

2. These two appeals are filed against OIA-SRP/174/DMN/2012-13 28/12/2012, and OIA-SRP/176/DMN/2012-13 dated 28/12/2012 dated passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Daman, where under the Ld. Commissioner (Appeals) has confirmed penalty both under Section 76 & 78 of the Finance Act, 1994.

3. Ld. Advocate Shri M.H. Sukheja for the appellant submits that penalties simultaneously under section 76 and 78 of Finance Act, 1994 cannot be imposed in view of the Judgement of the Hon'ble Gujarat High Court in the case of Raval Trading Company v. Commissioner of Service Tax : 2016 (42) STR 210 (Guj.). Further, he argues that since there was no suppression of fact, therefore, imposition of penalty under Section 78 of the Finance Act is untenable in law. It is his contention that entire amount of service tax alongwith interest had been paid prior to issuance of the SCN, therefore, the penalty against them be set aside. Further, the Ld. Advocate submitted that in any case the benefit of discharging 25% of the penalty imposed under Section 78 has not been extended by the authorities below.

4. Ld. AR for the Revenue on the other hand submits that the process of payment of service tax commenced only after issuance of summons to the Authorized Signatory of the appellant even though registration was granted in the year 2008. Thus, the appellant suppressed the facts from the knowledge of the Department on the service tax liability, therefore, penalties are imposable under section 76 and 78 of the Finance Act, 1994

5. I find that there is no dispute of the fact that the appellant are manufacturer of Readymade Garments & Made ups. There have Paid freight charges for the service provided by goods transport agency during the period 01.10.2005 to 31.03.2008, and required to the service tax. It is also not in dispute that they failed to discharge the service tax till 2011 even though obtain registration in the year 2008, without any valid reason. They paid the service tax only when the process for recovery of service tax amount was initiated by the department after issuing the summons to Shri Chandrabhushan Mishra, Excise Executive of the appellant. The appellant is not disputed the liability but pleaded that the service tax amount on the GTA Service was not paid by them for the period 01.10.2005 to 31.03.2008 under a bonafide misconception of the provisions of law, which they have discharged with interest, therefore, penalty under Section 76 and 78 are not warranted. I do not find merit in the contention of the Ld. Advocate for the appellant that no penalty imposable inasmuch as even though they have taken registration in the year 2008 failed to discharged the service tax, when the law is clear on the subject. However, penalty both under Section 76 and 78 of the Finance Act, 1994 cannot be imposed simultaneously, in view of the judgement of Hon'ble Gujarat High Court in Raval Trading Company's case (supra). Further, the appellant are entitled to discharge 25% of the penalty imposed under Section 78 of the Finance Act, 1994 subject to fulfilment

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of the conditions laid down thereunder. In the result, the impugned order is modified to the extent of setting aside imposition of penalty under section 76 and allowing the benefit of discharging 25% of the penalty imposed under Section 78 of the Finance Act, 1994 subject to fulfilment of the conditions laid down. Appeal disposed of in the above terms.
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