2018 (1) TMI 425

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....al The appellant is in appeal against the impugned order for imposing penalty in terms of Section 70 of Finance Act, 1994 for non-filing of ST-3 returns. 2. The brief facts of the case are that, during the course of investigation it was found that appellant has short paid service Tax on certain items and on being pointed out during investigation, before issuance of show cause notice, the appella....

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....the demand of late fees under Section 70 of the Act. Aggrieved from the said order, the appellant is before me. 3. The ld. Authorised Representative appearing for the appellant submits that, when the benefit of Section 73 (3) of the Finance Act, 1994 is granted to the appellant, no penalty is imposable on the appellant. On the other hand, ld. AR for the Revenue reiterates the findings of the impu....

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.... such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid : Provided that the [Central Excise Officer] may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the [Central Excise Officer] shall proceed....