TMI Blog2010 (11) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of M/s. U.B. Engineering Ltd. v. CCE, Rajkot vide , in cases like this no show cause notice need to be issued - Penalty under Section 76 cannot be sustained and accordingly appeal is allowed by way of setting aside the penalty imposed under Section 76 of Finance Act, 1994. - ST/61/2010 - A/1853/2010-WZB/AHD - Dated:- 12-11-2010 - Shri B.S.V. Murthy, JJ REPRESENTED BY : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the decisions of this Tribunal to support the contention that where an assessee pays service tax with interest and informs the Central Excise Officer, the Central Excise Officer shall not issue a show cause notice. Learned DR on the other hand relies upon the decision of the Tribunal in the case of Master Kleen v. CST, Bangalore reported in 2010 (17) S.T.R. 365 (Tri. - Bang.) and submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid : Provided that the Central Excise Officer may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, I also find that the appellant s reliance on the decisions of this Tribunal in the case of M/s. U.B. Engineering Ltd. v. CCE, Rajkot vide order No. A/422/WZB/AHD/2010 dated 30-4-10 [2010 (20) S.T.R. 818 (T)] and vide F.No. 137/167/2006-CX-4 dated 3-10-07, in cases like this no show cause notice need to be issued. In view of the above position, I find that penalty under Section 76 cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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