2008 (11) TMI 136

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..... uthority adjudicated the proposals and imposed penalties under Sections 75A, 76 and 77 - once the tax due was voluntarily paid along with interest it was not open to the department to issue any notice proposing any further demand or penalty against the assessee – Section 73 (3) applicable - ST/203/2008 - 1348/2008 - Dated:- 27-11-2008 - Shri P. Karthikeyan, Member (Technical) (Final Order .....

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..... under Section 75A, 76 and 77 of the Act. In the impugned order, the Commissioner (Appeals) dismissed the appeal filed by the assessee and affirmed the penalties imposed by the original authority. In an application filed along with the captioned appeal, the appellant seeks waiver of predeposit of the penalty amounts. After hearing both sides on the stay application, the appeal proper is taken up a .....

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..... ed or short paid, the person chargeable with the service tax may pay the amount of such service tax on his own ascertainment and intimate the jurisdictional Central Excise Officer of such payment in writing. Whereupon the Central Excise Officer shall not serve any notice under sub section (1) of Section 73 in respect of the amount so paid. I find that sub section (1) of the Section 73 of the Finan .....

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