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TMI Blog2018 (2) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... d interest and extend benefit pay of pending 25% of the amount of such requantified amount of tax liability, and also appropriate the amount which has been paid by the respondent towards penalty. Appeal disposed off. - Appeal No. ST/26312/2013 - Final Order No. A/30013/2018 - Dated:- 23-1-2018 - Mr. M.V. Ravindran, Member ( Judicial ) Shri M. Chandra Bose, Addl. Commissioner/AR for the Appellant Shri B. Venugopal, Advocate for the Respondent ORDER [ Order Per : Mr. M. V. Ravindran ] 1. This appeal is filed by Revenue against Order-in-Appeal No. 174/2012 (H-II)S.Tax, dated 23.11.2012. 2. Heard both sides and perused the records. 3. The relevant facts, after filtering out unnecessary details are, during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was paid towards service tax. After verification if the appellant contentions is correct, penalty should be re determined to impose under the proviso. 4. Revenue is not aggrieved by the above reproduced findings and the Bench was informed by both sides that the adjudicating authority has still not requantified the demand of service tax. 5. Ld. DR submits that they are aggrieved only by the findings recorded by the first appellate authority to extend the benefit of 25% of the total amount of tax payable after paying the part of the tax during investigation. He submits that there is no provision like that. 6. Ld. Counsel submits that they have paid substantial amount during investigation itself and some balance amount is stil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Since statutory authorities have themselves acted illegally and contrary to first proviso to Section 11AC ibid assessee cannot be faulted for challenging the order Failure of assessee to pay penalty amount within 30 days of adjudication order cannot be held against assessee Section 11AC ibid (paras 21, 22, 23, 24) Adjudication Penalty in its adjudication order the adjudicating authority under the Act should explicitly state options available to assessee under Section 11AC of Central Excise Act, 1944 Once choices are made known to assessee and it still does not take advantage of first proviso to Section 11AC ibid, it will be entirely at its own peril. (para 27). (ii) HIND TELE LINKS Vs CCE, JALANDHAR 2012(25)STR (Tri.-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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