2022 (9) TMI 129

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dey, Company Secretary for the Appellant (s) Shri J.Chattopadhyay, Authorized Representative for the Respondent (s) ORDER The facts of the case in brief are that the Appellant is registered under the category of "Restaurant" and "Accommodation in Guest House" service and is engaged in running a small guest house w.e.f. 13.05.2014. During the course of scrutiny of the records for the perio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erused the appeal records. 5. I find that the issue involved in this appeal is no more res integra in view of the decision of the Tribunal in the case of Bhoruka Aluminium Limited Vs. CCEx. &S.Tax, Mysore reported in [2017 (51)STR 418 (Tri.Bangalore)]. The relevant paras of the said decision are reproduced below :- "4. The learned counsel for the appellant submitted that imposition of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... India Paper Mills Ltd. v. C.C.E. & S.T. reported in 2016-TIOL-2294- CESTAT-BANG wherein in the similar circumstances, the penalty under Section 78 of the Finance Act was dropped in toto. He also relied upon the following case laws : (i) Intercontinental Consultants & Technocrats Pvt. Ltd. v. U.O.I. [2013 (29) S.T.R. 9 (Del.)] (ii) Amit Sales v. C.C.E. [2009 (13) S.T.R. 165 (Tri.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 1994. 7. After considering the submissions by both the parties and perusal of the provisions of Sections 73, 76 and 78 of the Finance Act, 1994 and the judgments relied upon by the appellant cited supra, I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show cause notice, then in that case, show cause notice shall not be ....