2013 (10) TMI 481

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..... lication is filed by the appellant for making additional grounds of seeking relief under Section 80 of the Finance Act, 1994. In this appeal, a penalty has been imposed under Section 76 of the Finance Act, 1994 which is also revocable as per provisions of Section 80, as argued by the appellant, on the grounds that the service tax paid on GTA services was admissible to the appellant as cenvat credi .....

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..... the instant case, since the entire amount of duty along with interest has been paid by the appellant before issue of show cause notice under Section 73 (3) of the Finance Act, 1994, there was no need even to issue a show cause notice. This is a fit case where penalty under Section 80 of the Finance Act, 1994 was not required to be imposed. Accordingly, the appeal filed by the appellant for non-im .....

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