9911796707
TMI Blog2018 (8) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... held that if assessee pays service tax alongwith interest on pointing out by the Revenue and intimated to the Department, in that circumstances, no show cause notice is required to be issued. The SCN was not required to be issued to the appellant, therefore, no penalty can be imposed on the appellant - appeal allowed - decided in favor of appellant. - S.T. Appeal No.51181 of 2018-SM - A/52750 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994. On 14.10.2017, a show cause notice was issued to the appellant for appropriation of the amount already paid and to impose various penalties. The adjudicating authority by invoking provisions of Section 73(3) of the Act dropped the proceedings for imposition of penalty. Against that order, the Revenue appealed before the Commissioner (Appeals) and the Commissioner (Appeals) imposed the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, but same has been issued after expiry of the normal period of limitation. 5. Ld. AR appearing for the Revenue relied on the decision of the Hon ble Karnataka High Court in the case of CCE, Bangalore-II vs. Alsthom Instrument Transformers -2015 (322) ELT 297 (Kar.) to say that penalty is imposable. 6. I have gone through the said decision. The fact of the said case are totally irrele ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
