2014 (10) TMI 768

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..... ndent. ORDER This appeal is directed against OIA No. CS/76/DMN/ VALSAD/2011-12, dated 20-10-2011. 2. Heard both sides and perused records. 3. On perusal of records it transpires that the appellant is contesting only on the imposition of penalties under the provisions of Section 76 of Finance Act, 1994. The main argument of the appellant is that the Service Tax liability interest was .....

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..... y, 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 view the provision of Section 73(3) of the Finance Act, 1994 are directly applicable to this case. 5.&ems .....

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