TaxTMI 
TaxTMI 
TaxTMI 
2014 (1) TMI 509
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....ommittee are that M/s. TRF Ltd. was rendering service under the categories of Consulting Engineers Service, Commissioning & Installation Services, Repairs & Maintenance Services, Construction Services and Goods Transport Services and a show cause notice dated 13-12-2006 was issued to the assessee for having short-paid the service tax amounting to Rs. 12,63,86,088/- and Education Cess amounting to Rs. 17,81,737/-, totalling Rs. 12,81,67,825/- by way of suppression of correct taxable value in violation of the provisions of Sections 67 and 68 of Chapter V of the Finance Act, 1994, read with Rule 6 of the Service Tax Rules, 1994, during the period 2003-04 and 2004-05 relying on the segment reports of the balance sheets of the period 2003-04 and 2004-05. The assessee submitted reply to the show cause and after considering the reply, the Committee was of the view that it is a fit case for preferring appeal against the said order dated 31-3-2008 passed by the Commissioner, Central Excise, Jamshedpur, in response to the assessee's case. 3. The appeal preferred by the Revenue was dismissed by the order of the Tribunal dated 23-9-2008 (it appears that the order was pronounced by the Tr....
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....n the judgment delivered in the case of Union of India v. Dharamendra Textile Processors & Ors. reported in (2008) 13 SCC 369 = 2008 (231) E.L.T. 3 (S.C.). 6. Learned counsel for the appellant-Revenue also drew our attention to the relevant provision, like Section 86 of the Finance Act, 1994 and rules framed under the Central Excise Act, 1944, which are the Central Excise Rules, 2002, and particularly Rule 3 and submitted that in Rule 3(1) discretion has been given to the Board in the matter of publication of notification and it is not mandatory for the Board to publish all notifications in the Official Gazette because of the use of the word, "may", which has been used in Rule 3(1) of Rules, 2002. Therefore also it is not necessary that every notification is required to be published in the Official Gazette. 7. Learned counsel for the appellant also submitted that in fact, the Committee was constituted by issuing Gazette notification dated 12th May, 2007, whereby the Chief Commissioner, Central Excise, Ranchi and Chief Commissioner, Central Excise, Bhubaneswar, have been appointed as Member of the Committee under Section 86(1)(1A)(i) of the Finance Act, 1994, for the are....
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....ppeals to Appellate Tribunal. - (1) Any assessee aggrieved by an order passed by a Commissioner of Central Excise under section 73 or section 83A or section 84, or an order passed by a Commissioner of Central Excise (Appeals) under section 85, may appeal to the Appellate Tribunal against such order. (1A) (i) The Board may, by notification in the Official Gazette, constitute such Committees as may be necessary for the purposes of this Chapter. (ii) Every Committee constituted under clause (i) shall consist of two Chief Commissioner of Central Excise or two Commissioners of Central Excise, as the case may be. (2) ................................................................................" 10. From a bare perusal of Section 86(1)(1A)(i), it is clear that power vests in the Board to constitute Committees, which may be necessary for the purpose of Chapter V covering Sections 64-96 and every Committee so constituted shall consist of two Chief Commissioners of Central Excise or two Commissioners of Central Excise as the case may be. The notification constituting such Committer under Section 86(1)(1A)(i) and (ii), a copy of which has been placed on record ....
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.....R. 99 (Tri.-Kol.) and declared that there is no Gazette Notification in the name of Sri Amar Kumar Singh and Sri R.N. Vittal Dass and there are only two office orders and in absence of any Gazette Notification, as the orders in the name of Sri Amar Kumar Singh and Sri R.N. Vittal Dass of their appointment and posting referred above dated 26-7-2007 and 29-4-2008 have not been published in the Official Gazette, the constitution of the Committee was bad in law. The plea taken by the Tribunal on the face of it is contrary to the provisions of Section 86(1)(1A)(i) of the Finance Act, 1994. It appears that the Tribunal failed in noticing the difference between appointment on the post vis-à-vis constitution of Committee under Section 86(1)(1A)(i) and (ii). 13. Learned counsel for the respondent submitted that on the date, the Committee was constituted, i.e. on 12th May, 2007, these two persons were not posted as Chief Commissioner of Customs & Central Excise of that area and therefore, even by implication and by virtue of holding the post also, they were not competent to become Member of the Committee because of the reason that the Gazette Notification dated 12th May, 2007 p....