9911796707
TMI Blog2023 (10) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... rest. The show cause notice itself shows that the amount paid up by the appellant is to be appropriated. In such circumstances, as per sub- section (3) of Section 73 of the Finance Act, 1994, the department ought not to have issued any show cause notice. Further, it can also be seen that the delay in payment of service tax was due to transition / amendment that was brought forth w.e.f. 10.05.2008 with regard to the liability to pay service tax on book adjustment by Associated Enterprises. As the appellant has paid up the entire amount of service tax / wrongly availed cenvat credit along with interest much before issuance of show cause notice, it is opined that as per sub-section (3) of Section 73 of the Finance Act, 1994, no show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dt. 16.04.2012 has been issued alleging suppression of facts and wrong availment of credit. In the show cause notice, it is proposed to appropriate the amount already paid by the appellant and also for imposing penalties. The reply issued by the appellant to the show cause notice was adverted to by the learned counsel to argue that the appellant had put forward the plea that no show cause notice can be issued to an assessee under sub-section (3) of Section 73 of the Finance Act, 1994 when the amount as calculated by the Central Excise officers or on own volition by the assessee is paid up by the assessee. In the present case, the appellant is contesting only the penalty imposed under Section 78 and Section 77 of the Finance Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed cenvat credit. The appellant has paid up this amount also along with interest. The show cause notice itself shows that the amount paid up by the appellant is to be appropriated. In such circumstances, as per sub- section (3) of Section 73 of the Finance Act, 1994, the department ought not to have issued any show cause notice. Further, it can also be seen that the delay in payment of service tax was due to transition / amendment that was brought forth w.e.f. 10.05.2008 with regard to the liability to pay service tax on book adjustment by Associated Enterprises. Taking note of this fact into consideration and especially as the appellant has paid up the entire amount of service tax / wrongly availed cenvat credit along with interest m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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