9911796707
TMI Blog2016 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the decision of Hon'ble Supreme Court in the case of Nizam Sugar Factory Vs CCE - [2006 (4) TMI 127 - SUPREME COURT OF INDIA], when relevant facts are in the knowledge of the authorities, when the first SCN was issued, the subsequent SCN cannot allege suppression of facts. The penalty under Section 78 can be imposed only when there is fraud or collusion or wilful misstatement or suppression of facts but in the instant case when the tax along with interest stands paid, the need for imposition of penalty is unsustainable. - Decided in favour of appellant - Appeal No.ST/42102/2015 - FINAL ORDER No.40864/2016 - Dated:- 31-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri M.Karthikeyan, Advocate For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and April 2006 to March 2007. The proposed demands were confirmed by the adjudicating authority and the same were duly paid by them and appropriated by the department. ; that appellant subsequently paid an amount of ₹ 8,94,285/- as advance for payment of service tax on 24.3.2008, and after the above payment towards their service tax liability for the month of April 2007 and May 2007, the balance advance paid by them was ₹ 4,59,392/-; that for the period April 2008 to December 2008, the tax liability was worked out to ₹ 27,56,961/-; that after adjusting the above advance payment of ₹ 4,59,392/-, the balance amount payable has been determined as ₹ 22,97,569/-; it was also observed by the audit that appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise officer of such payment in writing, who on receipt of such information shall not service any notice under sub-section (1) in respect of the amount so paid; Provided that the Central Excise Officer may determine the amount f short payment of service tax or erroneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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