2018 (10) TMI 543

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. HYD-EXCUS- 004-APP-0089-17-18 ST, DT. 31.05.2017. 2. Heard both sides and perused the records. 3. Ld. Counsel, at the outset, submits that they are contesting only the amount of penalty imposed by the adjudicating authority and upheld by the first appellate authority. It is his submis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rt of Bombay in the case of CCE Nagpur-II vs. Galaxy Construction Pvt. LTd. [2017(48)S.T.R 37 (Bom.)]. He draws my attention to various challans and the statements showing the payment of tax liability and the interest before adjudication. 4. Ld. DR reiterated the findings of the lower authorities. 5. On careful consideration, I find that the appellant is only contesting the penalty imposed b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce Act 1994 has always been considered by various High Courts, more noticeably Hon'ble High Court of Bombay (Galaxy Constructions Pvt. Ltd.); Hon'ble High Courts of Karnataka in the case of Master Kleen and have come to a conclusion that the tax liability and interest if paid before issuance of show cause notice, no penalty be visited under Section 78. Moreover, I find that in the case in hand the....