9911796707
TMI Blog2011 (10) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption can be claimed even at this stage and in my opinion, at least for the purpose of penalty, this benefit has to be considered in the interest of justice. - Matter remanded back with a direction that f the appellant is eligible for SSI exemption, since the appellant is not contesting the demand of Service Tax and interest thereon, the penalties can be waived by invoking the provisions of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. However, he submits that the appellant was a small cable operator and was paying Service Tax upto September 2003. Thereafter, because of financial difficulty, the appellant stopped paying Service Tax and filing returns also. Finally, summon was issued by the Department and thereafter the appellant paid Service Tax and interest thereon. Thereafter, the Show Cause Notice was issued and tax paid h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld.AR would submit that the appellant, at this stage, cannot claim the benefit of SSI exemption and having committed offence of suppressing facts and not filing returns, the benefit may not be extended. 4. I have considered the submissions made by both sides. 5. The fact remains that in this case before both the lower authorities, no claim for SSI exemption was made, even though the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso was not considered, while imposing penalty. As an alternative submission, a request was made that this amount may be deducted from the demand and penalty reduced to that extent. I consider it appropriate that the matter be remanded to original adjudicating authority, who shall consider the eligibility of the appellant for SSI benefit. In case the appellant is not eligible, consider their claim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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