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TMI Blog2018 (3) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Section 80 is very correct and needs to be appreciated - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 09 of 2016 - - - Dated:- 28-2-2018 - S.V. GANGAPURWALA AND A. M. DHAVALE, JJ. Smt. Kalpalata Patil Bharaswadkar, Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation Cess of ₹ 1,40,665/and SHE Cess of ₹ 70,333/) on Management, Maintenance or Repair service service for the period March, 09 to August, 09 should not be demanded and recovered from them under the proviso to Section 73(1) of the Act and the amount of ₹ 44,266/( S. Tax ₹ 70,33,268/, Education Cess of ₹ 1,40,665/and SHE Cess of ₹ 70,333/) paid through e-pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The show cause notice was confirmed to the extent of Para A B, however, the adjudicating authority did not impose penalty against the assessee under section 78 of the Finance Act, 1994. 5. The Customs, Excise and Service Tax Appellate Tribunal, upheld the order and observed thus ; In the case under adjudication, I find that there has been some misplaced confusion on the part off the tax paye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above reproduced findings, the adjudicating authority was correct in coming to the conclusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Section 80, which in our view, is very correct and needs to be appreciated and we do so. 6. Considering the above, we do not find that the adjudicating authority and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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