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TMI Blog2007 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... No. A/453/KOL/2007 - Dated:- 29-3-2007 - [Order per] - Heard both sides. The Department is in an Appeal against the order of the lower appellate authority, who has set aside the penalty imposed by the original authority under Section 76 of the Finance Act, 1994, for the reason that the Service Tax was paid prior to issue of show-cause notice. It is the case of the Revenue that the provisions un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri.- Del.) upholding imposition of penalty under Section 76 of the Finance Act, 1994. 3. Ld. Advocate appearing for the respondents on the other hand cites the decision of the Tribunal in the case of Mass Marketing Advertising Services Pvt. Ltd. v. C.C.Ex., Bangalore reported in 2006 (3) S.T.R. 333, setting aside the penalty when tax was paid before issue of show cause notice He also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of C.C.Ex., Meerut I v. Parmarth Steel Alloys (P) Ltd. reported in 2007 (209) E.L.T. 200 (Tri.-Del.), the issue regarding duty deposited before issuance of show-cause notice has been analyzed with reference to various judgments and it has been held that the penalty is imposable when duty is deposited before issue of show-cause notice but after detection of mischief. Following the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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