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2019 (9) TMI 1145 - CESTAT CHENNAIImposition of penalty u/s 77 and 78 of FA - tax liability not discharged within the due dates specified - failure to file ST-3 returns - suppression of relevant facts - HELD THAT:- Even the statute gives a cushion of thirty days’ time after the Show Cause Notice as sufficient compliance to escape the rigours of Section 78 by pegging the penalty at 15 per cent. It is the case of the appellant that the entire tax (excess, in fact) and interest was paid by 31.03.2011 whereas the Show Cause Notice was issued on 22.02.2011 and the Order-in-Original has appropriated a sum of ₹ 9,00,846/- as against the demand of ₹ 11,36,600/- and clearly, there is no discussion on why the other payments were not considered and nor do we see any justifiable reasons for doing so. There are no doubts with regard to the conduct of the appellant entertained by the Adjudicating Authority except a bald allegation of “suppressed the facts” which is not sufficient - So also, mere non-filing of ST-3 return is insufficient to bring home the guilt under Section 78 since that default is dealt with separately by a different provision. Penalties set aside - appeal allowed.
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