2013 (2) TMI 384

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.... HEMANT GUPTA, J. The present appeal under Section 35G of the Central Excise Act, 1994 (for short 'the Act') arises out of an order passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi on 18.01.2012 (for short 'the Tribunal') (Annexure A-2). The Revenue has claimed the following substantial questions of law: "(i) Whether the CESTAT was right in setting aside the demand....

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....issued on 06.08.2007 that the assessee is engaged in providing various services without obtaining registration from the Excise Department and without payment of service tax. But before the said show cause notice was received by the assessee, the assessee deposited the requisite amount of service tax. The learned Commissioner as Assessing Authority vide its order dated 18.07.2008 confirmed the d....

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....f law arises for consideration as it is an inadvertent mistake in the order passed by the Tribunal which has led Revenue to frame the said question. The order of the Tribunal shall be read as the setting aside of interest and penalty alone. In respect of question No. (ii), suffice is to state that the demand notice was served after one year of period in question. The assessing authority as well....