2015 (11) TMI 1186

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....) ORDER Per : Ramesh Nair The appeal is directed against Order-in- Appeal No. AV(252) 215/2012 dated 03/12/2012 passed by the Commissioner(Appeals) of Central Excise & Customs, Aurangabad, wherein he upheld the Order -in-Original and rejected the appeal of the appellant. The fact of the case is that the appellant is engaged in the manufacture of Sugar, Molasses. In an investigation carrie....

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....issioner (Appeals) upheld the confirmation ordered in the order-in-original. The appeal filed by the appellant was rejected. Aggrieved by the said impugned order the appellants filed this appeal only for waiver of penalty of equal amount of service tax under Section 76 and 78 of Finance Act, 1994. 2. When the matter was called for hearing none appeared on behalf of the appellant nor any adjourn....

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....i.e. which is before the issuance of show cause notice which was issued on 29/2/2012. I observed that when the service tax alongwith interest admittedly paid immediately after pointed out by the officers, show cause notice should not have been issued in terms of Section 73(3) of Finance Act, 1994:  (3) Where any service tax has not been levied or paid or has been short-levied or short-paid....

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....ated to the department, the department should not have issued any show cause notice. On this issue, this Tribunal consistently held that in similar situation show cause notice should not be issued accordingly penalty should not be imposed in the following judgments: Santhi Casting Works Vs. Commissioner of C. Ex. Coimbatore [2009 (15) STR 219 (Tri. Chennai)] Penalty(Service Tax_- Delay on pa....