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2017 (9) TMI 1323
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....ate, for the appellant/respondent Shri R. Subramaniyam, AC (AR) for the Respondent. ORDER The issue involved in both these appeals being connected they are heard together and disposed by this common order. The parties are hereinafter referred to as assessee and department for the sake of convenience. 2. The assessees are engaged in 'Cargo Handling Service' and were is....
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....interest even before issuance of the SCN. That therefore no penalty ought to have been imposed in terms of sub-section 3 of Section 73 of the Finance Act, 1994. He pleaded to set aside the penalty. 4. Ld. AR reiterated the grounds of appeal. 5. We have heard the submissions made by both sides. 6. It is brought out from the records that the assessee has paid t....