2018 (4) TMI 1506

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..... MI 15 - SUPREME COURT OF INDIA], where it was held that the assessees had made payment of the demands simply in order to buy peace and to avoid any litigation. In those circumstances the imposition of penalty was wholly unjust, unwarranted and unauthorised in law - penalty set aside by invoking section 80 - appeal dismissed - decided against Revenue. - 50047 of 2014 - ST/A/51259/2018-CU[DB] - Dat .....

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..... vailable on record, it appears that the respondent has paid the tax demand before issuance of show cause notice. 5. When it is so, the benefit of section 80 of the Finance Act is available to the appellant as per the ratio laid down in the following cases:- 1. Supreme Court of India C A No. 3527/2009 Union of India vs. M/s. Rajasthan Spinning Weaving Mills; 2. Asian Tubes Ltd. vs .....

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