2009 (8) TMI 22

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s paid suo motu by the assessee. This Circular is not placed before the lower authority and hence, has not been taken into consideration. As the Board has issued a clarification and the authorities are bound by the Circular issued by the Board, therefore I find that it is a fit case for re-consideration of the Adjudicating Authority after taking into consideration the Board’s Circular. – Matter re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by a Central Excise Officer is paid by an assessee before service of notice on him under sub-section (1) of Section 73 of the Act, the person chargeable with the Service Tax may inform the Central Excise Officer of such payment in writing who, on receipt of such information, shall not serve notice under sub-section (1) of Section 73 of the Act in respect of the amount so paid. Learned Counsel dur .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is connection, Revenue has relied on the following decisions of the Tribunal:- (i) 2006 (1) STR 320 (Tri.-Del.) - Spic Span Security Allied Service (I) P. Ltd. vs.CCE, N.D.; (ii) 2006 (3) STR 704 (Tri.-Chennai) - Jupiter Sea Air Services vs. CCE, Chennai-I; (iii) 2008 (11) STR 63 (Tri.-Del.) - R.R. Construction Company vs. CCE, Jaipur-I; (iv) 2008 (10) STR 540 (Tri.-Del.) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X