2019 (1) TMI 1108

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..... hat the Show Cause Notice is dated 03.09.2009 whereas the appellant has paid up the demand on 26.02.2009 and 31.03.2009 and interest on 31.03.2009. It is evident that the appellant has indeed paid the demand along with interest much before the issuance of the Show Cause Notice - Sub-Section 3 of Section 73 of the Finance Act, 1994 would come into application and the penalty imposed, therefore, can .....

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..... with interest and also for imposing penalties. After due process of law, the Original Authority confirmed the demand, interest and imposed equal penalty under Section 78 besides penalty of ₹ 5,000/- under Section 77 ibid. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 3. Today when the matter came up for hearing, Ld. Counsel G. Vijayabalan appearing on behalf o .....

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..... ays from the date of passing the adjudication Order. Therefore, the penalty imposed is legal and proper. 5. Heard both sides. 6. Ld. Counsel has pointed out that the appellant has paid up the tax demand along with interest before the issuance of Show Cause Notice. It is seen that the Show Cause Notice is dated 03.09.2009 whereas the appellant has paid up the demand on 26.02.2009 and 31.03.20 .....

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