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2019 (6) TMI 14 - CESTAT CHENNAIDemand of Interest and penalty - Manpower Recruitment/Supply Agency Services - scope of SCN - HELD THAT:- The explanation by the authorities below on the argument that the final demand has gone beyond the SCN. It is the settled position of law that such an action is not sustainable and hence, the re-quantified interest liability over and above the interest demanded in the SCN is set aside - Consequently, the adjudicating authority has to see if the payments made towards the above interest after re-quantifying in the light of the deletion of reimbursements by the Commissioner (Appeals) and then proceed to recover the balance, if any, after adjusting all such payments claimed to have been made by the assessee - matter on remand. Penalty - HELD THAT:- Undoubtedly, the issue vis-à-vis facts of this case involved interpretation. Moreover, the appellant has also proved its bonafides when it claimed that it had made payments right from investigation stage itself. The appellant has made out a case for exercising discretion under Section 80 of the Finance Act, 1994 and hence, the penalty under Section 78 of the Finance Act, 1994 is set aside. Appeal allowed in part and part matter on remand.
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