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TMI Blog2021 (4) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment Undertaking. This issue has been consistently considered by the Tribunal in the case of YCH LOGISTICS (INDIA) PVT. LTD. VERSUS C.C.E C.S.T. -BANGALORE SERVICE TAX- I [ 2020 (3) TMI 809 - CESTAT BANGALORE ] and it has been held that once the duty is paid before the issuance of show-cause notice along with interest, the show-cause notice need not be issued and question of imposition of penalty does not arise. Penalty set aside - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 20688 of 2019 - Final Order No. 20104/2021 - Dated:- 12-4-2021 - MR. S.S GARG, JUDICIAL MEMBER For the Appellant : Mr. Raghavendra B. Hanjer, Advocate For the Respondent : Mrs. C.V. Savitha, Superintendent (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the original authority in the Order-in-Original confirmed the demand and appropriated the amount of duty and interest paid by the appellant before the issuance of show-cause notice and also imposed penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who rejected the appeal. Hence, the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial decisions on the issue involved. He further submitted that the appellant had inadvertently taken the cenvat credit wrongly and when it was point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by the appellant. Further, I find that it is a settled position of law that no suppression of material to evade payment of duty can be alleged against the State Government Undertaking. Further I find that this issue has been consistently considered by the Tribunal in the decisions cited supra and it has been held that once the duty is paid before the issuance of show-cause notice along with interest, the show-cause notice need not be issued and question of imposition of penalty does not arise. Further, I find that in the case of YCH Logistics (India) Pvt. Ltd. Vs. C.C.E, CUS. S.T, Bangalore-I (2020 (43) G.S.T.L 518 (Tri.-Bang.), the Tribunal has held as under: 5. After considering the submissions by both the parties and perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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