2021 (6) TMI 546

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....SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri S.K.Goyal, Chartered Accountant for the Appellant (s) Shri A.Roy, Authorized Representative for the Respondent (s) ORDER The present appeal has been filed by the assessee, M/s. C.C.I. Logistics Ltd. against imposition of penalty of Rs. 23,98,177/- under Section 78 of the Finance Act, 1994 vide Order-in-Original dated 05.01.2016 passed by the Ad....

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....he service tax already deposited by the appellant. The SCN also proposed imposition of penalty equivalent to service tax amount. In the course of adjudication, the adjudicating authority confirmed the demanded service tax and ordered for appropriation of the amount already deposited, with further imposition of equal penalty u/s 78. Appeal filed by the assessee against the said adjudication order r....

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....lty amount. He relied upon the following judicial pronouncements :- • Electro ZavodPvt. Ltd vs. CST, Kolkata (Final Order no. 77058/2019 dated 19.9.2019) • M/s. Jain Udyog vs. Comm of CGST, Agartala (Final Order no. 76867/2019 dated 11.12.2019) • YCH Logistics India Pvt Ltd vs. CCE, Bangalore 2020-TIOL-605- CESTAT-BANG 5. The learned Authorized Representat....

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....ected. I find that the very SCN was issued in the year 2014 for which the compliance was already made by the appellant in 2011 by way of payment of tax and interest soon after the short payment was detected. The only allegation in the SCN is that the appellant-assessee has not deposited service tax on their own ascertainment. I find that when the tax amount stands already deposited with interest, ....