2009 (12) TMI 165

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of R. Sukumar v. CCE 2008 -TMI - 4702 - CESTAT, CHENNAI, held that- there is no suppression with intent to evade payment of tax thus set aside the penalty and allow the appeal. - S/169 AND 182 OF 2008 - 1931 & 1932 OF 2009 - Dated:- 11-12-2009 - MS. JYOTI BALASUNDARAM, VICE-PRESIDENT B.S. Chokkanathan for the Appellant. Ms. Indira Sisupal for the Respondent. ORDER 1. The assesse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to Cenvat credit. I, therefore, hold that the assessees are liable to pay Rs. 18,657. However, I accept the plea of the assessees that penal action is not warranted for the reason that during the period of non-payment they were not aware of the service tax liability and there is no material on record to establish knowledge on their part of such liability, so as to hold them guilty of suppression w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X