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2011 (8) TMI 1072 - HC - Central ExciseImposition of penalty u/s 76 & 78 of the FA, 1994 - Service Tax has been paid immediately before the fact of liability was brought to the notice of the assessee - Section 73 of FA - Held that: - Sub-section (3) of Section 73 of the FA, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under sub-section (1) in respect of the amount so paid. Therefore, authorities have no authority to initiate proceedings for recovery of penalty - appeal dismissed - decided against Revenue.
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