2013 (12) TMI 265

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....rma, DR JUDGEMENT Per Sahab Singh : This appeal is filed by M/s Golcha Ingorganics Pvt. Ltd. (hereinafter referred to as Appellants) against the Order-in-Appeal No. 472(CB)ST/JPR-II/2010 dated 13.12.2010 passed by the Commissioner Central Excise, (Appeals) Jaipur-II. 2. Brief facts of the case are that appellants were receiving the services of Goods Transport Agency (GTA) for receiving....

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....77 and 78 of the Finance Act. The Show Cause Notice also proposed to appropriate the amount already deposited by them. The said Show Cause Notice was adjudicated by Additional Commissioner vide his order No. 11/2009 dated 14.12.2009 confirming the Tax amount of Rs. 3,10,620/-. Since the amount was already deposited, the same was appropriated by the Additional Commissioner. The Additional Commissio....

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....7. After the amount was deposited, the Show Cause Notice was issued to them and on adjudication penalty was imposed by the original authority and confirmed by the Commissioner (Appeal). He submits that since the appellants have paid the tax and interest before the issue of Show Cause Notice, no penalty is imposable on the appellants as there was no wilful mis-statement and suppression of the fact ....

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....ightly confirmed the penalty against the appellants. 5. After hearing both sides, we find that issued involved in the present appeal is whether the penalty imposed under Section 78 by original authority and confirmed by the Commissioner (Appeal) is sustainable in the law. 6. We find that as per Order-In-Original that Additional Commissioner has not imposed any penalty under Section 76 and 77....