2017 (3) TMI 1105

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....r the respondent M/S Abhi Engineering is in appeal against order-in-appeal no. P-I/MMD/227/2012 dated 30th November 2012 of Commissioner of Central Excise (Appeals), Pune - I and, though the impugned order has confirmed tax liability of Rs. 10,57,723 for the period from January 2010 to March 2011 along with interest thereon, the appeal is restricted to the penalty of Rs. 10,57,723 imposed under....

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....re issue of notice, they believed themselves to be secure under the cover of section 73(3)  Finance Act, 1994. 4. Heard Learned Counsel for appellant and Learned Authorised Representative. The latter relied upon the decision of the Tribunal in Mohtamaan Industries v. Commissioner of Central Excise, Customs & Service Tax, Pune-l [2016 (42) STR 568 (Tri-Mumbai)] and the decision of the Hon&#....

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..... The crucial question here is whether the ingredients for resort to proviso to section 73(1) of Finance Act, 1994 are present to obviate the contention that section 73(3) of Finance Act, 1994 should have been resorted to for closing the matter. It is an admitted fact that the service tax authorities did commence correspondence with the appellant for payment of remaining dues only following the ad....