2011 (9) TMI 830

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..... t after a delay, and that show cause notice under Section 73 of the Finance Act, 1994, cannot be issued for imposition of penalty in such a situation, in the light of Tribunal's order in Santhi Casting Works (2008 - TMI - 33121 - CESTAT CHENNAI - Service Tax). Penalty set aside and appeal allowed - ST/S/28/2010 in ST/62/2010 - 1089/11 - Dated:- 19-9-2011 - Jyoti Balasundaram, Chittaranjan Satap .....

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..... ues belatedly together with interest. Show Cause Notice dated 23.04.2008 was issued for penal action on the ground of failure to pay tax within due dates specified under Section 68 of the Finance Act. The notice was adjudicated by the Commissioner who imposed penalty as set out above; hence this appeal. 3. We agree with the assessees that penalty for failure to pay tax in time does not arise whe .....

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