TaxTMI 
TaxTMI 
2015 (11) TMI 1107
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....is in appeal against confirmation of penalty under section 76, 77 & 78 of the Finance Act. 2. The brief facts are that the appellant is a manufacturer of parts of Motor Vehicle & Aluminium Castings falling under Chapter Heading 87 & 76 of CETA, 1985. During the course of scrutiny of records of the appellants, it was observed by the Revenue that the appellant has not paid the service tax for the p....
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....of deliberate default and further prayed for benefit of Section 73(3) as they had admitted the tax liability and deposited the same with interest, at the first instance before issue of show-cause notice. However the show-cause was adjudicated and the proposed demand confirmed vide order in original and further penalty was imposed @ 200/- per day under Section 77 for failure to obtain service tax r....
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....artment about payment particulars vide their letter dated 14/05/2010 & the same was acknowledged by the department and also wrote a letter to the Commissioner, Central Excise Nagpur for waiver from penalties and not to issue any show-cause notice. I have perused the relevant provisions of Section 73(3). The same is reproduce as under: "(3) Where any service tax has not been levied or paid or has....
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....scertainment by the Central Excise Officers and informs the Central Excise Officer of payment of such service tax then, no notice under sub-section (1) of Section 73 in respect of the amount so paid shall be served. In the instant case, the appellant discharged the tax liability for the period 2007-08 to 2009-10 along with interest on 02/02/2010. The above conduct of the appellant makes it abundan....