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TMI Blog2015 (11) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... aside. - Decided in favor of assessee. - APPEAL NO. ST/86088, 86089/13-MUM - - - Dated:- 17-4-2015 - Mr. Ramesh Nair, Member (Judicial) For the Respondent : Shri. S. V. Nair, Asst. Commissioner(A.R.) ORDER Per : Ramesh Nair The appeal is directed against Order-in- Appeal No. AV(252) 215/2012 dated 03/12/2012 passed by the Commissioner(Appeals) of Central Excise Customs, Aurangabad, wherein he upheld the Order -in-Original and rejected the appeal of the appellant. The fact of the case is that the appellant is engaged in the manufacture of Sugar, Molasses. In an investigation carried out by the DGCEI, it was revealed that during the period July, 2008- November, 2009 the appellant has not paid service tax amounting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST3 returns therefore suppressed the fact. Hence they were correctly imposed penalties under Section 76 and 78. He prays for upholding the impugned order. 4. I have carefully considered the submissions made by Learned A.R. and perused the record. 5. The appellant have deposited the payment of service tax and interest and intimated to the department on 23/2/2010 i.e. which is before the issuance of show cause notice which was issued on 29/2/2012. I observed that when the service tax alongwith interest admittedly paid immediately after pointed out by the officers, show cause notice should not have been issued in terms of Section 73(3) of Finance Act, 1994: (3) Where any service tax has not been levied or paid or has been short-levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 3/10/2007 clarified conclusion of proceedings in such a situation-Penalty not imposable- Section 73 and 76 ibid. Tidewater Shipping Private Ltd. Vs. Commr. of Service Tax, Bangalore 2008 (11) STR 475 (Tri-Ban.) Penalty (Service Tax)-Imposition of Due to bonafide belief Service tax liability not discharged in time, but as soon as lapse pointed out by Department Service Tax along with interest paid, much before issuance of SCN- Section 73(3) of Finance Act, 1994 and C.B.E. C. Circular providing no penalty imposable if assessee cleared tax due along with interest on his own and even on insistence of Department- Impugned revisionary order enhancing penalty not sustainable-Section 76,77 and 78 ibid. In view of the above judgments and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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