2024 (3) TMI 183

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.... Appellant : Shri A. R. Raghunathan , Consultant For the Respondent : Shri Harendra Singh Pal , Assistant Commissioner / A. R. ORDER Order :- [ Per Ms. SULEKHA BEEVI C. S. ] Brief facts are that the appellant is engaged in the manufacture and export of Leather Gloves falling under Chapter 42 of the Central Excise Tariff Act, 1985. They were utilising the services of Goods Transport Agency (GT....

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....nt proposing to deny the exemption and to demand the Service Tax along with interest and for imposing penalties. After due process of law, the Original Authority confirmed the demand of Rs.4,17,792/- along with interest and imposed penalty under Section 76 of the Finance Act, 1994. On appeal, the Commissioner upheld the same. Hence, this appeal. 2. The Ld. Consultant Shri A.R. Raghunathan appeare....

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.... prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri Harendra Singh Pal appeared and argued for the Department. It is submitted that the appellant had not fulfilled the conditions by furnishing EXP-1 and EXP-2 documents within the prescribed time. The demand confirmed is therefore legal and proper. 4. Heard both sides. 5. The short issue to be considered is whether ....