2009 (6) TMI 84

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....ri H.G. Dharmadhikari, Advocate, for the Appellant. Shri Y.D. Banga, JCDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. The issue before the lower appellate authority was whether storage of empty ....

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....sion of the lower appellate authority. 3. In this appeal, the assessee has claimed the benefit of Section 80 of the Finance Act, 1994, saying that there is sufficient cause for the delay in payment of service tax. They have also claimed the benefit of a circular of the Board, which has been construed to say that no show-cause notice should be issued for imposing penalty where a duty or tax has be....

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.... simpliciter in payment of the tax. Section 78, on the other hand, is a more stringent penal provision, which provides for a harsher penalty on a service tax assessee who commits default with mens rea. Fraud, suppression, misstatement, contravention of provisions of law with intent to evade payment of duty etc. are the various elements of mens rea mentioned in the text of Section 78. The lower aut....