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of <h1>High Court Appeal: Penalty, Jurisdiction, Statutory Interpretation</h1> <h3>Professional Couriers Versus Commissioner</h3> Professional Couriers Versus Commissioner - 2014 (36) S.T.R. J110 (Bom.) Issues: Admission of appeal on substantial questions of law regarding penalty imposition and jurisdiction of review authority.Analysis:1. The first issue raised in the judgment pertains to whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) was justified in not considering the absence of a show cause notice for penalty issuance since the Service Tax along with interest was already paid by the Appellant before the notice was issued. This question revolves around the interpretation of Explanation 2 to Section 73(3) of the Finance Act, 1994, which clarifies the intent of the statute regarding penalty imposition.2. The second issue questions whether CESTAT was correct in upholding the penalty imposed by the Commissioner of Service Tax under Section 76 of the Finance Act, 1994, in a review order even though the Original Adjudicating Authority chose not to impose the penalty, exercising its discretionary powers. This issue delves into the authority's discretion in imposing penalties and the review process of such decisions.3. The third issue addresses the jurisdictional aspect of whether the Commissioner of Service Tax had the authority to review the Order-in-Original, which was challenged by the Appellant through an appeal before the Commissioner (Appeals) pending decision. This issue involves the interpretation of Section 84(4) of the Finance Act, 1994, regarding the timing and scope of review by the tax authorities.4. The judgment also includes procedural directions for the Registrar of the High Court, Original Side, Bombay, to summon the original record from the Tribunal for inspection and to prepare a complete paper book in compliance with the rules. The Registry is instructed to inform the Tribunal about the appeal's admission and provide a copy of the order for necessary actions.This detailed analysis of the judgment highlights the legal complexities surrounding penalty imposition, discretionary powers of adjudicating authorities, and the jurisdictional scope of review in tax matters as addressed by the Bombay High Court in this case.
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