2013 (9) TMI 290

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.... Joshi, Superintendent (AR) Per: P R Chandrasekharan: The appeal and stay applications are directed against Order-in-Appeal No. P-III/RP/217/2012 dated 26/09/2012 passed by the Commissioner of Central Excise (Appeals), Pune -III. 2. The facts relevant to the case are as follows: 2.1 M/s. Walchandnagar Industries Ltd., Walchandnagar, Dist, Pune, are registered with the Central Excise de....

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....t thereon and also proposing imposition of penalty. The case was adjudicated vide order dated 30/03/2012 wherein the demands were confirmed and the amounts paid were appropriated and a penalty of equivalent amount was imposed under Section 78 of the Finance Act, 1994. The appellant preferred an appeal before the lower appellate authority who dismissed the appeal and hence the appellant is before u....

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....s-statement of facts with intent to evade payment of service tax, etc. In other words, there should be a mens rea on the part of the appellant to evade tax. In the present case, the appellant has made a mistake in not including the TDS amount for the purpose of payment of service tax liability which itself shows that they do not have any intention to evade service tax. There is no intention to eva....