TMI Blog2010 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment of the Hon’ble High Court of Karnataka in CCE, Bangalore-II v. Sunitha Shetty (2004 -TMI - 170 - HIGH COURT (KARNATAKA)), that once the original authority had waived penalty imposable on the assessee exercising discretion conferred on him under Section 80 of the Act, the Revisionary Authority could not validly impose such penalties or enhance the penalty already imposed - Hence, the penalties imposed in the impugned order are therefore liable to be set aside. - ST/180/2009 - 1172/2010 - Dated:- 6-8-2010 - Shri P. Karthikeyan, JJ REPRESENTED BY : Shri K.S. Ramesh, Advocate, for the Appellant. Shri M. Vivekanandan, SDR, for the Respondent. [Order]. - This is an appeal filed by M/s. Paramount Corporate Network Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se laws wherein the Tribunal had held that no penalty was imposable under Section 76/77 where service tax had been deposited before the issue of show cause notice. (a) Majestic Mobikes Pvt. Ltd. v. CST - 2008 (11) S.T.R. 609 (Tri.-Bang.) (b) Engineering Resources Group - 2007 (8) S.T.R. 297 (c) Farid Bikes Pvt. Ltd. - 2008 (10) S.T.R. 70 (d) Solomon Foundry - 2008 (12) S.T.R. 750 (e) Price Water House Coopers Dev. Associates Ltd. - 2008 (11) S.T.R. 43 (Tri.-Bang.) Moreover, the appellants had opted for the amnesty scheme introduced by the CBEC. As they had paid the tax due before the issue of show cause notice and also paid interest after the original authority had confirmed the demand, they were eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me granted relief of immunity from penalties on condition that the tax due and interest were paid on or before 31-10-2004. Therefore, obviously, the appellants are not entitled to this relief. 5. The case laws relied on by the appellants were to the effect that penalty was not imposable since if the assessee had discharged the tax due before issue of show cause notice. I find that the ratio of these authorities is no longer good law in the wake of the judgment of the Apex Court in M/s. Rajasthan Spinning Weaving Mills and others - 2009-TIOL-63-SC-C.X. = 2009 (238) E.L.T. 3 (S.C.). However, I find that the lower authorities did not record a finding that the failure to pay the impugned amount of service tax had arisen due to fraud, suppr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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