TaxTMI 
TaxTMI 
2005 (11) TMI 19
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....98, June 98, & half year ending June/99 were filed by the appellant with the jurisdictional Superintendent of Service Tax. All the ST 3 returns as filed were assessed finally by the Superintendent of Service Tax. A Show Cause Notice was issued by the Deputy Commissioner of Service Tax under Section 74 of the Finance Act, 1994, to enhance the assessment and a allegation of short levy was made on the appellant. The adjudicating authority' confirmed the demand and also imposed penalty, on an appeal, the appellate authority upheld the order, hence this appeal. 3. The Learned Advocate for the appellant submits that the Show Cause Notice issued to the appellant is not correct and is without authority. He also submits that invocation of larger pe....
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....sment under this chapter, the Central Excise Officer may serve on any person. Who has furnished a return under Section 70 or upon whom a notice has been served under sub-section (2) of Section 70 (whether a return has been furnished or not), a notice requiring him on a date therein to be specified, to produce or cause to be produced such accounts or documents or other evidence as the Central Excise Officer may require for the purposes of this chapter and may, from time to time, serve further notices requiring the production of such further accounts or documents or other evidence as he may require. (2) The central Excise Officer after considering such accounts or other evidence if any, as he has obtained under sub-section (1) and afte....
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....or of Central Excise(Appeals). (2)Every appeal shall be in the prescribed form and shall be verified in the prescribed manner. (3)An appeal shall be presented within three months from the date of receipt of the decision or order of the Central Excise Officer, elating to service tax, interest or penalty under this Chapter; Provided that the Collector of Central Excise (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. (4)The Collector of Central Excise (Appeals) shall hear and determine the appeal and, subject to the provisions of this Chapter, pass such order....
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....; referred to in sub-section (1) the Central Excise Officer passing such order may, notwithstanding anything contained in any law for the time being in force. Amend the order under that sub-section in relation to any matter other than....