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TMI Blog2015 (1) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... y short payment. Under the said circumstances, the claim made by the Department is inconsonance with law and the same cannot be turned out, but both the Commissioner of Appeals as well as CESTAT without assigning proper reasons have rejected the demand, made by the Department and in view of the discussion made earlier, this Court has found considerable force in the contention put forth on the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994, the respondent is bound to pay penalty. Under the said circumstances, the concerned show cause notice has been issued. The demand made in the show cause notice has been upheld in Order-in-Original No. 23 of 2005, dated 20-4-2005 and the same has been challenged before the Commissioner of Appeals (Madurai) and the Commissioner of Appeals (Madurai) has set aside the order passed in Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent has been served with summons, appearance has not been made. Under the said circumstances, the present Civil Miscellaneous Appeal is disposed of on merits on the basis of the contentions put forth on the side of the appellant. 6. The learned counsel appearing for the appellant has sparingly contended that the respondent has candidly admitted about the short payment and since the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. 8. In the instant case, the main contention put forth on the side of the appellant is that the respondent has not paid Service Tax in respect of the service rendered by it and further, the respondent has made only short payment. Under the said circumstances, the claim made by the Department is inconsonance with law and the same cannot be turned out, but both the Commissioner of Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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