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2018 (2) TMI 225 - CESTAT AHMEDABADRefund of penalty - applicability of Section 11B of the CEA, 1944 - Held that: - The penalty is crystallized only after an order is passed by the appropriate authority imposing penalty for failure to pay service taxobserving the reason for failure in discharging the service tax and role of the appellant - In the present case, the said amount was suo moto deposited by the respondent while discharging the service tax and interest, which in my view, cannot be designated or termed as penalty. At best, it could be considered as an extra payment made at the time of discharging the service tax liability with interest - appeal dismissed - decided against Revenue.
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