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2016 (6) TMI 359 - HC - Central ExciseImposition of penalty by the Settlement Commission - Job work activity undertaken by the Petitioner - Paying service tax for the said period - department took the stand that the job work activity undertaken by the Petitioner amounts to manufacture and not service and that the Petitioner was required to pay excise duty - Held that:- there was no justification for the Settlement Commission to have imposed a penalty of ₹ 30,000 on the Petitioneras per advice of Service Tax Department. The Petitioner acted bona fide on the advice of the Service Tax Department and initially got itself registered with the said Department. Later, again on the insistence of the Excise Department, the Petitioner got registered under the CE Act. There was no attempt by the Petitioner to deliberately evade payment of tax. Accordingly, the penalty imposed by Settlement Commission is set aside. The said penalty amount, which has been adjusted against the penalty already paid by the Petitioner, shall be refunded to the Petitioner within one month from today. - Petition disposed of
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