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of <h1>Tribunal rules for appellant, waiver of penalty under Section 80, re-quantification of demand required</h1> <h3>M/s. Rajasthan Renewable Energy Corporation Ltd. Versus C.C.E., Jaipur-I</h3> M/s. Rajasthan Renewable Energy Corporation Ltd. Versus C.C.E., Jaipur-I - 2017 (51) S.T.R. 269 (Tri. - Del.) Issues involved:1. Demand raised under Business Auxiliary Service (BAS) for the period October 2004 to March 2009.2. Assailing the impugned order on the basis of limitation.3. Invocation of Section 80 of the Finance Act, 1994 for dropping the penalty.4. Applicability of extended period of limitation.5. Consideration of bonafide belief and waiver of penalty under Section 80.6. Public sector undertaking status affecting allegations of wilful misstatement or suppression of facts.7. Decision on the availability of the extended period to the Revenue.Analysis:1. The judgment concerns a demand raised under Business Auxiliary Service (BAS) for a specific period. The appellant challenges the order primarily on the grounds of limitation, emphasizing the dropping of penalty invoking Section 80 of the Finance Act, 1994.2. The invocation of Section 80 of the Finance Act, 1994 is pivotal in this case as it led to the dropping of the penalty. The appellant argues that due to the non-imposition of penalty under this section, the extended period of limitation should not apply, citing precedents to support this contention.3. The Tribunal's analysis of past cases highlights that when penalty under Section 80 is not imposed, it affects the invocability of the extended period of limitation. This principle is supported by references to relevant judgments such as Sankhla Udyog Vs. CCEST, Jaipur and BSNL Vs. CCE, Ahmedabad.4. The status of the appellant as a public sector undertaking is crucial in determining the applicability of allegations such as wilful misstatement or suppression of facts. The Tribunal's observation in the case of CCE, Allahabad Vs. Bharat Yantra Nigam Ltd. emphasizes the impact of this status on such allegations.5. Ultimately, the Tribunal rules that the extended period is not available to the Revenue due to the circumstances of the case, including the appellant's status and the waiver of penalty under Section 80. However, a portion of the demand falls within the limited period, necessitating re-quantification by the adjudicating authority.6. In conclusion, the appeal is disposed of based on the considerations of limitation, penalty waiver under Section 80, and the impact of the appellant's status as a public sector undertaking on the allegations made.
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