2010 (7) TMI 315

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....Shri M.F. Mehta, Consultant, for the Appellant. Shri R.S. Srova, JDR, for the Respondent. [Order]. - Heard both sides. 2. Vide Order No. S/565/WZB/AHD/2010 dated 8-6-10, the Tribunal ordered for pre-deposit of Rs. 20,000/- and to report compliance by 16-7-10 and on compliance the appeal will come for disposal. After noting the compliance, the appeal is accordingly taken up for disposal. T....

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....ity and the same was confirmed by the lower appellate authority. Aggrieved by this the appellant filed the appeal. 4. The contention of the appellant is that they have paid the service tax along with interest and their unit is a small proprietorship concern and the man who was interested (sic) (entrusted) with looking after the service tax matter has himself guided them earlier that they w....

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.... they have made this plea. Even if there would have been any doubt, they should have approached the department for clarification. The learned JDR reiterated the finding of the lower appellate authority. In support of his contention, he placed reliance on CCE & ST Bangalore v. First Flight Couriers Ltd. - 2007 (8) S.T.R. 225 (Kar.) and CCE & Service Tax, Delhi v. Avtar Krishan Khosla - 2008 (11) S.....

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....e case of ABS Inc. (supra), the penalties were waived on the ground that there was no mala fide on the part of the assessee. Similarly, the decision in the case of Sanghi Industries Ltd. (supra), the penalty was waived on the ground that there was no fact of suppression by the assessee. Apparently in case of penalty under Section 76, the suppression and mala fide is not an essential ingredient. Th....