2023 (8) TMI 257

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....r. A. K. Mohanty, Advocate For the Respondent : Mr. T. K. Satapathy, Advocate (Senior Standing Counsel, GST, Central Tax & Customs) 1. The appeal is directed against decision dated 23rd March, 2017 of the Customs, Excise Service Tax Appellate Tribunal, (CESTAT), Eastern Zonal Bench: Kolkata (Appeal no. ST/99/11). Coordinate Bench had admitted the appeal by framing the substantial question of....

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....erused impugned decision. In paragraph 2 the CESTAT recorded submission of appellant to also be that it had paid the duty plus interest before issuance of show-cause notice. This appears to be a fact as the Tribunal did not say otherwise in dealing with the case. 4. In context of our observation Mr. Satapathy, learned advocate, Senior Standing Counsel appearing on behalf of the department submi....

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....section 73 (4) in chapter V of Finance Act 1994 to be applicable. To answer the question it is necessary to look at subsections (1), (3) and (4) of section 73 read with sub-section (1) in section 78. 6. Sub-section (1) of section 73 provides, the authority may within 18 months from the relevant date serve notice on the person chargeable with service tax, which has not, inter alia, been paid. Th....

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....on has been served notice under the proviso to sub-section (1) of section 73. 8. As aforesaid, finding on fact is no notice was issued to petitioner (assessee) under sub-section (1) of section 73. However, sub-section (4) in section 73 includes reason of contravention of any of the provisions in the chapter. Regarding this, demand-cum-show cause notice dated 17th November, 2009 stood issued on ....