2016 (11) TMI 317

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.... SHRI C.J. MATHEW, MEMBER (TECHNICAL). Shri Vipin Kumar Jain, Advocate for the Appellant. Shri R.K. Das, Dy. Commr. (A.R.) for the Respondent. ORDER Per: M.V. Ravindran: This appeal is filed against Order-in-Original No. 15/ST/2011 dated 31.03.2011 passed by the Commissioner of Central Excise & Customs, Nashik. 2. Heard both sides and perused the records. 3. The issue involved....

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....tice. The show-cause notice was issued for appropriation of the amount paid and also for imposing penalties. The adjudicating authority has come to a conclusion that the appellant has not discharged the Service Tax liability in cash by reason of fraud, collusion, willful misstatement or suppression of facts. We find from the records that the adjudicating authority has not appreciated case in its r....

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...., which is not disputed and as the interest such Service Tax liability also stands paid before the issue of show-cause notice, we are of the view that provision of Section 73(3) gets attracted, Revenue should not have issued any show-cause notice to appellant. Finding of the adjudicating authority as to suppression, misstatement of facts, seems to be incorrect, as in fact appellant had paid the ta....