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2017 (6) TMI 477 - ANDHRA PRADESH HIGH COURTPenalty - even before a SCN could be issued, the respondent-assessee paid the duty involved together with interest on the duty short-paid by them - Held that: - It is true that sub-section (4) of Section 73 keeps the operation of sub-section (3) out of the purview, in cases where the service tax has not been levied, paid, short-levied or short-paid by reason of fraud, collusion, willful mis-statement, etc. But nevertheless, the law does not treat all cases of fraud, collusion, willful mis-statement, suppression of facts, etc., alike. It is only in Paragraph-15 (iii) and 15 (iv) that the adjudicating authority has recorded a finding that the respondent-assessee willfully suppressed the true and correct value of the freight incurred. But, the findings recorded in Paragraph-15 (iii) and 15 (iv), in our considered view, are not sufficient to enable the Department to fall back upon sub-section (4) of Section 73, so as to keep the application of Section 73(3) out of the reach of the respondent-assessee. Penalty rightly deleted - appeal dismissed - decided against Revenue.
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