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2017 (5) TMI 1089 - CESTAT NEW DELHIPenalty - appellant's plea is that as they have discharged service tax alongwith applicable interest for the whole period, the matter should have been closed. Proceedings initiated after almost 18 months of their payment is not legally justifiable - Held that: - the bar of Section 73 (4) was not discussed in the impugned order, it would appear that the tax liability being spread over extended period has prompted the proceedings to be initiated against the appellant. We note that the longer duration of tax liability by itself will not bar closure of case u/s 73 (3). The bar for closure of case u/s 73 (3) will arise only in case where the ingredients like mis-statement, suppression of act, intention to evade tax or evidence are present. Such ingredients have not been categorically established in the impugned order - the case was fit for closure under the provisions of Section 73 (3) of the Act - appeal allowed - decided in favor of appellant.
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