Mr. Avinash Vasant Shirsath vs Commissioner Of Central Excise, ...

Customs Excise and Service Tax Appellate Tribunal9 January 2015

CitationAPPEAL NO. ST/85780/13-MUM

Ratio decidendi

The rule this decision rests on

The appeal against the penalty under Section 76 of the Finance Act, 1994 abates upon the death of the sole appellant, where the death is established by a certificate issued by the competent authority and the penalty is the only matter in dispute, the demand of service tax and interest having been paid and not being challenged.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST ZONAL BENCH AT MUMBAICOURT NO. IIAPPEAL NO. ST/85780/13-MUM

(Arising out of Order-in- Appeal No. AV/(236) 180/2012 dtd. 8/11/2012 passed by the Commissioner (Appeals) of Central Excise & Customs Aurangabad )

For approval and signature:

Honble Mr Ramesh Nair, Member(Judicial)

=======================================================

1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :

CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy : seen of the Order?

4. Whether Order is to be circulated to the Departmental: Yes authorities?

=======================================================

Mr. Avinash Vasant Shirsath :

Appellants

Commissioner of Central Excise, Aurangabad :

Respondent

Appearance

Shri. Rajiv Luthia, CA for the Appellants Shri. S.V. Nair, Asst. Commissioner(A.R.) for the Respondent

CORAM:

Honble Mr. Ramesh Nair, Member (Judicial)

Date of hearing: 9/1/2015 Date of decision 9/1/2015

ORDER NO.

Per : Ramesh Nair

The appeal is directed against Order-in- Appeal No. AV/(236) 180/2012 dtd. 8/11/2012 passed by the Commissioner (Appeals) of Central Excise & Customs Aurangabad, wherein appeal of the appellant was rejected. The appellant is not in challenge as regard the demand of service tax and interest, which has been paid. The appeal is only in respect to penalty under Section 76 of finance Act, 1994.

2. Shri. Rajiv Luthia, Ld C.A. appearing for the appellant submits that the appellant shri. Avinash Vasant Shirsath is no more and in support of his statement, submitted death certificate issued by Government of India, Maharashtra Health department issued on 5/8/2014. Considering the demise of the appellant the present proceedings stands abated.

(Dictated in court)

Ramesh Nair Member (Judicial)

This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.

Research this judgment with Miss Lucy

Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.

Try Miss Lucy free