2016 (11) TMI 239

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....for the respondent Per: M.V. Ravindran                 This appeal is directed against Order-in-Original No. 267/17/2011/ COMMR/KS/ST dated 26.09.2011. 2. Heard both sides and perused the records. 3. On perusal of the impugned order, we find that the issue involved in this case is regarding the non-payment of service ta....

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....il 2007 and the show-cause notice is issued on 22.02.2008 and there is no additional confirmation of the demand and the amount which were paid by the appellant were only appropriated based on the calculation given by the appellant. It is the submission that the penalty imposed by adjudicating authority under Section 78 be set aside. 5. Ld. Departmental Representative on the other hand would submi....

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....nterest. In our view, this is a fit case wherein the revenue authorities should not have issued any show-cause notice as per the provisions of 73(3) of Finance Act, 1994. 7. In our considered view, appellant has made out a case for setting aside the penalties imposed under Section 78, as provisions of Section 73(3) will apply in its full force. We also hold that it is a fit case for invoking Sect....