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2013 (10) TMI 40 - CESTAT AHMEDABADDemand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - Waiver of pre-deposit - Held that:- provisions contained in Section 80 that the same talks about waiver of penalty under Sections 76, 77 and 78 of the Finance Act, 1994, if reasonable cause is shown by the appellant. The provision of Section 78 talks of the situations like fraud, wilful misstatement and suppression of facts etc. with intention to evade payment of duty. By virtue of the fact that Section 78 has been mentioned in Section 80 of the Finance Act, 1994, situation even in such a case does not prima facie mean that extended period will not be applicable where penalty imposed under Section 78 is waived under Section 80. Since the issue is debatable one and needs deeper consideration whether once the provisions of Section 80 are made application there will not be any case where extended period is invokable - Therefore, at the stay stage, the appellant has not made out a prima facie case for complete waiver of confirmed dues - stay granted partly.
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