2018 (6) TMI 1436 - SCH - Service Tax

Penalty - even before a SCN could be issued the respondent-assessee paid the duty involved together with interest on the duty short-paid by them - the decision in the case of THE COMMISSIONER OF CENTRAL EXCISE VISAKHAPATNAM VERSUS M/S. TIRUPATHI FUELS PVT LTD. 2017 (6) TMI 477 - ANDHRA PRADESH HIGH COURT contested - Held that - The decision in the above case upheld - SLP dismissed.

Summary

The Supreme Court condoned the delay and dismissed the special leave petition, stating that the High Court's decision was correct in the peculiar case. The question of law remains open. (2018 (6) TMI 1436 - SC)