2008 (6) TMI 183

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..... uance of SCN subsequently, seeking revision of adjudication order - Commissioner dropped the revision proceedings on the ground that there is no allegation of any mala fide intention - revenue has not challenged this finding of Commissioner - order of the Commissioner can’t be interfered - ST/289/2008-SM (BR) - 1078/2008-SM (BR) - Dated:- 24-6-2008 - P.K. DAS, JUDICIAL MEMBER B. S. Suhag fo .....

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..... revise the Adjudication order to enhance the amount of penalty. The Commissioner of Central Excise by the revised impugned order dropped the show-cause notice. Hence the revenue filed this appeal before the Tribunal. 2. The learned DR on behalf of the revenue, reiterates the grounds of appeal. He submits that the respondents paid the tax before issue of show-cause notice without interest. He .....

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..... once the due service tax along with interest was voluntarily deposited by the assessee and intimated to the Department, the entire proceedings are deemed to have been concluded. In the present case, the respondents deposited the tax voluntarily and interest was paid in pursuance to the show-cause notice. Therefore, the Board Circular is not applicable herein. But it is noticed that the Commissione .....

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