2011 (11) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., JJ Represented by: Mr. Sukhdev Sharma, Advocate for Appellant Judgement Per: Hemant Gupta: The Revenue is in appeal under Section 35(G) of the Central Excise Act, 1944 against the order dated 28.02.2011 (Annexure A-4) passed by the Customs Excise & Service Tax Appellate Tribunal, New Delhi (for short "the Tribunal") in ST/Appeal No.761/2007. The learned counsel for the Revenue has cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ises of assessee, but before a show cause notice could be served to the assessee as to why he has not paid duty under the aforesaid Act, the assessee deposited the entire amount of duty and interest thereon. After considering the reply filed to the show cause notice, the Adjudicating Authority confirmed the demand of service tax of Rs. 11,46,537/- along with interest. In addition to the penalties ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the benefit of reduced penalty can be availed by the assessee, if he deposits the amount of penalty within 30 days of the order, but the Authorities under the Act are not competent to give option to the asseesse to deposit such amount. The relevant provisions of the Act read as under: "78. Penalty for suppressing value of taxable service - where any service tax has not been levied or paid ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C DELHI-CX, has held that since the amount of duty was paid even before the show cause notice was issued, therefore, the assessee would be liable to pay only 25% of the duty amount as penalty. It was observed as under: "21. As far as we are concerned, no one can say that if the Assistant Commissioner had in fact imposed only 25% of the duty amount by way of penalty (as he should have), the asse....