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2016 (9) TMI 81 - AT - Central ExciseWaiver of penalty - imposed under Section 78 of the Finance Act, 1994 - invokation of extended period of limitation - service tax payment for the month of February 2007 was paid in the year 2011 - Held that:- it is found that appellant duly discharged the entire tax liability along with interest as appropriated in the adjudication order. The invocation of longer period is invoked only in respect of short payment of tax pertaining to the month of February 2007. The plea of bonafide of appellant merits consideration when the entire tax liability along with interest stands discharged. Therefore, the quantum of penalty imposed under Section 78 is reduced to 25% - Decided partly in favour of appellant
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