2017 (4) TMI 503

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....is Central Excise Appeal, the appellant-Department challenges the order of the Customs, Excise and Service Tax Appellate Tribunal, dated 26-8-2015, allowing the appeal filed by the respondent-assessee and setting aside the order of the appellant-Department imposing the penalty on the assessee. 2. The question that fell for consideration before the Tribunal and also falls for consideration ....

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....ay the penalty, the Tribunal had relied on the order of the Bangalore Bench of the Tribunal, reported in 2010 (17) S.T.R. 474, wherein the Tribunal at Bangalore had considered the Circular of the Finance Department dated 3-10-2007 that clarified that when an assessee had paid the service tax in full together with interest, the proceedings against the assessee would be concluded including the proce....