2014 (10) TMI 768

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..... by discharging the said Service Tax Liability by cheque dated 29-9-2009 and informed Range Officer. Secondly, the First Appellate Authority recorded in the impugned order that show cause notice was issued on 14-9-2009 which is factually incorrect and I find that the show cause notice has been issued on 14-9-2010. That is almost after a year the said short payment was made good with interest. In my .....

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..... 007 which was done so by the appellant on 30-9-2009 and Show Case Notice is issued on 14-9-2010. It is his submission that the provision of Section 73(3) of Finance Act, 1994 will apply in this case. Learned Departmental Representative draws my attention to the findings recorded by First Appellate Authority in Para No. 4.1. 4. In my view, the appellant has made out a case for setting aside the .....

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