2011 (9) TMI 697

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..... d the penalty, it cannot be said that the said order suffers from any legal infirmity - The contention that once there is a default the payment of penalty is automatically unsustainable in view of the language employed in Section 80 of the Act, where if a sufficient cause is made out for the default under any of these provisions, then no penalty shall be imposed - Decided in favor of the assessee .....

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..... e registration certificate was cancelled on 30-4-2002. Assessee has paid service tax though not regular, he had paid an amount of Rs. 34,179/- prior to issue of show cause notice and after the issue of show cause notice, a sum of Rs. 1,28,558/- was paid in instalments. In those circumstances, the assessing authority confirmed the demand and also imposed a penalty of Rs. 1,28,558/-. The assessee pr .....

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..... nalty is automatically unsustainable in view of the language employed in Section 80 of the Act, where if a sufficient cause is made out for the default under any of these provisions, then no penalty shall be imposed. In that view of the matter, the order passed by the Tribunal do not suffer from any legal infirmity, which calls for interference. Therefore, the substantial question of law is answer .....

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