2023 (3) TMI 497

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....awat, Advocates   For the Respondent : Shri. G. Kirupanandan, Superintendent (AR)   RAMESH NAIR In the present appeal the appellant have challenged the imposition of penalties under Section 76 & 78 on the ground that since the service tax along with interest had already been paid the case should have been closed and no penalty could have been imposed. 2. Shri. Jigar Shah, lea....

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..... He alternatively submits that the case of the appellant is otherwise covered under Section 73 (3) of Finance Act 1994 which has been admitted by the adjudicating authority. According to which no show cause notice should have been issued since the appellant had paid the duty and interest before issuance of show cause notice. Without prejudice, he further submits that as regard penalty under Secti....

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..... Kirupanandan, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records. I find that the limited issue to be decided in the present case is that whether the appellants are liable for penalty under Section 76 & 78 of the Finance Act, 1994. As regard, t....

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....tion 76 is not sustainable, hence, the same is set aside. As regard, the penalty under Section 78, I find that the adjudicating authority even though invoked the extended period but by invoking Section 80 set aside the penalty by considering the fact that the appellant had admittedly paid the entire service tax along with interest before issuance of show cause notice. I have further found that the....