2017 (6) TMI 768

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....espondent ORDER This appeal is directed against Order-in-Appeal No. 26/2014 (V-l) ST, dated 30.04.2014. 2.   Heard both sides and perused the records. 3.   The issue that falls for consideration in this case is whether the penalty imposed by adjudicating authority on the appellant needs to be set aside or otherwise. 4.   It transpires from the records t....

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....sed and confirmed the demand with interest appropriating the amount and also imposed penalties on the appellant under sections 77 & 78 of Finance Act, 1994. On an appeal filed by the appellant before the first appellate authority, same view has been taken by the first appellate authority holding that appellant have not paid the entire amount of service tax liability before issuing of show cause no....

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....nd interest thereon was verified from the Asst. Commissioner. The report of the Asst. Commissioner was recorded by the first appellate authority in para 7.2 of OIA. He submits that the amount which has been discharged by the appellant is on 26.07.2011 which is after issuance of show cause notice. Accordingly, the first appellate authority was correct in denying the benefit of Section 73(3) of Fina....

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.... own ascertain or on the basis of tax   ascertainment by Central Excise Officers before issuance of show cause notice, under sub section 1 of Section 73 of Finance Act 1994, no show cause notice be issued. Further, on careful reding of Section 73(3) of the Finance Act, 1994, it is seen that it only talks about discharge. of service tax liability by assessee before issuance of show cause ....