TMI Blog2014 (1) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... st, an amount of about Rs.5192/- was paid. Only 12,968/- was paid subsequent to issue of SCN. Considering the provisions of section 73 the Show Cause Notice Should have been issued for recovery of amount short paid only. Considering this aspect Penalty imposed is disproportionate to the facts of this case and therefore penalty is reduced considering the amount of interest which was not paid before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax of Rs.1,96,305/- During the period Oct 02 to Sept 04 for varying number of days. Appellant paid the service tax before issue of show cause notice. Interests were also paid before issue of show cause notice except for an amount of about Rs.12,000/-. Aggrieved by the order of the adjudicating authority appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) has examined in detail the case to see whether waiver of penalty under section 80 can be granted and it was found that the appellant was running the business and he was also setting up another unit during the relevant time for the deceased brother's son. The AR submits that the Commissioner (Appeals) has not imposed penalty even as per the minimum that is prescribed under section 76 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for recovery of amount short paid only. Considering this aspect I feel that penalty imposed is disproportionate to the facts of this case and therefore penalty is reduced considering the amount of interest which was not paid before issue of SCN. So I reduce the penalty amount to Rs.12,500/- (Rupees Twelve thousand five hundred only). Thus appeal is partially allowed. (Dictated and pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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