9911796707
TMI Blog2024 (1) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... reenivas Reddy, Authorised Representative for the Respondent ORDER [ORDER PER: BENCH] Appellant is absent on call. Notice was issued by the Tribunal on 21.12.2023. It seems the appellant is not interested in pursuing their appeal. 2. We have perused the records and heard Learned AR for Revenue. 3. We find that the only issue is whether the penalty under Section 78 have been rightly imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d additional customs duty. On being pointed out by the audit, an amount of Rs. 1,03,974/- towards Basic Customs Duty, Rs. 4,746/- education cess and Rs. 1,735/- towards SHE cess, is paid by the assessee vide Challan No. 00071 dated 30.06.2010 and towards additional customs duty, the assessee paid two challans vide challan No. 0010 dated 14.09.2009 for Rs. 3,35,450/- and challan No. 30006 dated 17. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant on being pointed out deposited the amount of Rs. 3,14,928/- including Cess, before issue of show cause notice. 7. Further, it appeared that the appellant have not included the amount of TDS (Income Tax), in the taxable value and service tax was paid only on the net amount received by them, and the service tax of Rs. 2,33,790/- including Cess was calculated as short paid. Accordingly, show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is before this Tribunal. Mainly on the ground that penalty under Section 78 is not imposable as they were registered with the Department and filing the returns and also paying the admitted taxes. Whatever taxes were not paid or short paid were due to interpretation issues, and there was no malafide intention. Further, they have deposited the taxes on being pointed out by the audit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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