2017 (9) TMI 1323

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..... dicating authority. In such circumstances, the adjudicating authority ought not to have imposed penalty u/s 78 of the Act, as sub-section 3 of Section 73 states that no penalty is to be imposed when the demand, interest has been paid before issuance of SCN - imposition of penalty is unwarranted and the same is set aside - appeal allowed - decided in favor of appellant. - ST/80/2009 & ST/98/2009 - .....

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..... enalty of ₹ 13,38,185/- under Section 78 of the Finance Act, 1994. Being aggrieved by the said imposition of penalty, the assessee filed appeal No. ST/80/2009. The department has also filed appeal No. ST/98/2009, being aggrieved by non-imposition of equal penalty under Section 78 of the Act. 3. On behalf of the assessee the Ld. Counsel Shri Hemmand Kumar Kapadia, submitted that the ass .....

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..... ection 78 of the Act, as sub-section 3 of Section 73 states that no penalty is to be imposed when the demand, interest has been paid before issuance of show cause notices. The law in this regard is settled in the case of judgment laid by the Bangalore Bench of the Tribunal in the case of CCE, Mangalore Vs. Shantha Satellite Vision - 2009 (234) ELT 97 (Tri.-Bang.). 7. Following the same, we .....

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