2019 (7) TMI 335

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....an, Ld. AR, appeared for the Revenue. 3. Shri. Ganesh Prabhu, Ld. Consultant, made a number of submissions which in brief, are as under : (i) The audit of accounts by the Revenue was conducted on 02.12.2015 for the period from July 2010 to September 2015 and the Show Cause Notice is dated 24.10.2016; (ii) There is an assertion that the alleged non-payment/short payment was paid much before the issuance of Show Cause Notice and therefore, by virtue of Section 73 (1) and 73 (3) of the Finance Act, 1994, no Show Cause Notice ought to have been issued; (iii) By the Order-in-Original, the Adjudicating Authority has appropriated the tax paid along with interest and therefore, what has remained is only the penalty imp....

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....alty imposed by the Adjudicating Authority which has been confirmed, in appeal, by the Commissioner of G.S.T. and Central Excise (Appeals), Coimbatore, Circuit Office at Salem Commissionerate vide impugned Order-in-Appeal No. 119/2018-ST dated 23.07.2018. 4. Shri. B. Balamurugan, Ld. AR, on the other hand, supported the findings of the lower authorities. 5. I have considered the rival contentions and gone through the documents/orders of the lower authorities placed on record. 6. The Revenue has not disputed the assertion of the appellant that the tax portion was paid along with interest much before the issuance of Show Cause Notice and even the Order-in-Original has appropriated the Service Tax to the extent of Rs. 34,90,385/- as a....