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TMI Blog2017 (3) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities did commence correspondence with the appellant for payment of remaining dues only following the admission in the service tax returns that the said amount was outstanding. In these circumstances, there can be no greater claim to candidness than that demonstrated by appellant and there is no justification for alleging, or finding, that they had suppressed or misdeclared any relevant mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... November 2012 of Commissioner of Central Excise (Appeals), Pune - I and, though the impugned order has confirmed tax liability of ₹ 10,57,723 for the period from January 2010 to March 2011 along with interest thereon, the appeal is restricted to the penalty of ₹ 10,57,723 imposed under section 78 of Finance Act, 1994. 2. The appellant, registered as provider of 'business auxilia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, 1994. 4. Heard Learned Counsel for appellant and Learned Authorised Representative. The latter relied upon the decision of the Tribunal in Mohtamaan Industries v. Commissioner of Central Excise, Customs Service Tax, Pune-l [2016 (42) STR 568 (Tri-Mumbai)] and the decision of the Hon'ble High Court of Gujarat in M/S IWI Crogenic Vaporization System ('India) Pvt. Ltd. v. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 73(1) of Finance Act, 1994 are present to obviate the contention that section 73(3) of Finance Act, 1994 should have been resorted to for closing the matter. It is an admitted fact that the service tax authorities did commence correspondence with the appellant for payment of remaining dues only following the admission in the service tax returns that the said amount was outstanding. In these c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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