Appeal allowed for dismissal under Section 35F of CE Act due to non-compliance of Interim Order.

The appeal arising from dismissal under the proviso to Section 35F of the CE Act for non-compliance of an Interim Order regarding delayed payment of Service Tax was allowed. The Tribunal found the dismissal unjustified as the issue had been previously decided by the Hon'ble President in a Final Order. The impugned order was set aside, and the matter remanded to the Commissioner (Appeals) for fresh consideration within four months, applying the Tribunal's previous ruling.

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Issues involved: Appeal arising from dismissal under proviso to Section 35F of the CE Act for non-compliance of Interim Order regarding delayed payment of Service Tax.

Comprehensive details:

(1) Delayed payment of Service Tax: The appellants contended that the delay in payment was due to the Revenue not providing the account number on time. They were filing monthly statements and crediting the amounts under the appropriate head to the Office of the Principal Chief Controller of Accounts. The delay in transferring the funds to the Central Board of Excise and Customs was attributed to inter-departmental delays. The Tribunal had previously ruled that demands cannot be raised for such delays (Final Order No. 04/2003 -NB(A) dated 02.06.2003).

(2) Appeal and Remand: The learned Counsel referred to the previous order and requested a remand of the matter to the original authority to apply the same judgment.

(3) Departmental View: The learned JDR reiterated the departmental view.

Upon careful consideration, the Tribunal noted that the issue had already been decided by the Hon'ble President in a previous Final Order. Therefore, the dismissal of the appeal under Section 35F was deemed unjustified. The impugned order was set aside, and the matter was remanded to the Commissioner (Appeals) for fresh consideration within four months, applying the Tribunal's previous ruling. The appeal was allowed by way of remand.

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