2015 (11) TMI 330

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....ri S.Nunthuk, AR ORDER Per Sulekha Beevi C.S. 1. The appellant is aggrieved by the imposition of penalty. 2. The appellants are engaged in the manufacture of Detergent Cakes/Powder, Scouring Powder/Bar and were procuring the raw material i.e. Linear Alkyl Benzene (LAB) from M/s.Reliance Industries Ltd., Gujarat to their unit at Ban Majra and Majra. The freight for the inward transporta....

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....er partly allowed the appeal by reducing the penalty to 50%. Aggrieved the appellants are before the Tribunal. 3. The foremost argument advanced by the learned counsel for the appellants is that the appellants had voluntarily paid service tax on realizing their liability to pay service tax. It is only after that, the department had issued show cause notice alleging suppression of facts and invo....

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....dustries has not paid service tax, the appellants on realizing their mistake voluntarily paid service tax and informed the department vide their letter dated 7.6.2011. It is seen from the records that after more than a year, after receipt of this letter explaining the situation of non payment, the department has issued show cause notice alleging suppression and proposing imposition of penalty. The....