2017 (5) TMI 564

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....The above appeal is filed by the appellant being aggrieved by the order passed by Commissioner (Appeals) who upheld the demand and interest.  2.   Brief facts of the case are that the appellants are engaged in trading Iron and Steel Bars.  They procure materials from various manufacturers and traders transported by Lorries and they are paying freight on the goods procured by....

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....priated.  He gave the benefit of reduced penalty as provided under Section 78 of the Finance Act, 1994.  Hence this appeal. 3.    None appeared on behalf of the appellant and written submissions was submitted requesting to dispose the case after considering the written submissions. 4. On behalf of the Department, the Ld. AR, submitted that the appellants did not take....

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....idered the submissions and also perused the records.  It is brought out from the records that the appellants have paid the service tax along with interest on 29.06.2009 which is much before the issuance of the show cause notice.  Therefore, the penalties imposed under Section 78 is unwarranted.  Even though, the appellant's have contended that the demand is barred by limitation, it ....