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2017 (5) TMI 148 - CESTAT KOLKATAPenalty u/s 78 of FA - Mining Services - The main contention of the appellant is that they are covered u/s 73(3) of the Act as they had paid the duty plus interest before issuance of SCN - Held that: - Though the appellants paid the duty and interest after investigation begun, the fact remains that they did not make payment of Service Tax within the prescribed time and did not come forward to pay the due Service Tax on their own. They were not filing the prescribed returns nor declaring the taxable income by any declaration. In that manner we find that there has been continuous suppression during the entire period for which the demand has been issued - The appellants contention that section 73(3) is applicable in their case is not correct because provision of section 73(3) of Finance Act, 1994 are subject to the provisions of sub-section 4 of section 73 of Finance Act, 1994. Once, the ingredients of section 73(4) are present the provisions of section 73(3) are not applicable. Appeal dismissed - decided against appellant.
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