9911796707
TMI Blog2009 (8) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 21-8-2009 - Shri S.S. Kang, Vice-President REPRESENTED BY : Shri A.K. Srivastava, C.S., for the Appellant. Shri R.K. Chakraborty, JDR, for the Respondent. [Order]. - Heard both sides. 2. Appellant filed this appeal against the impugned order challenging the imposition of penalty under Sections 76, 77 and 78 of the Finance Act on the ground that the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest has been paid and in absence of any suppression with intent to evade payment of duty, the entire proceedings will conclude. The contention is that in the present case, there is no suppression as appellant vide letter dated 10-3-05 informed the Revenue that they are getting iron ore from parties through lorries and made a request for registration under the service tax under category of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case the appellants relied upon the Board's circular dated 3-10-2007 which is in respect of issuance of show cause notice for levy of penalty in case the service tax is paid suo motu by the assessee. It is also clarified that service tax alongwith interest: has been paid prior to issue of show cause notice. The entire proceedings under the Finance Act will conclude. There is no finding i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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