2015 (11) TMI 336

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.... V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the Petitioner : Shri Prasad Paranjape, Advocate For the Respondent : Shri D. Nagvenkar, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Original No: PI/Commr./Service Tax/03/2010 dated 20/08/2010 passed by the Commissioner of Central Excise, Pune I. 2. The appe....

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....unds are being urged as a question of law before the Tribunal. 2.1. After considering the submissions made by the learned AR and on perusal of the records, we find that the said miscellaneous application is devoid of merits and needs to be dismissed for more than one reason. Firstly, we find that the appeal has been filed by the appellant in November, 2010 and the miscellaneous application is f....

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....ELT 321 and Voltas Limited vs. Collector of Customs, 1997 (91) ELT 261 (SC) for the proposition that point of law can be raised at the Tribunal level. We have perused the judgment cited by the learned counsel. We have no quarrel with the proposition that the point of law can be raised at any time before the higher judicial forum. In this case, the points raised by the appellant is not a question o....

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....recorded by the adjudicating authority, we do find that the adjudicating authority has clearly recorded that the appellant has collected service tax but did not deposit the same with the authorities. It is also seen from the grounds of appeal that the appellant is only contesting the penalties imposed against them. It is also seen from the grounds of appeal that they are not contesting the factual....