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2015 (4) TMI 1004 - CESTAT MUMBAI

2015 (4) TMI 1004 - CESTAT MUMBAI - TMI - Penalty u/s 78 - waiver of penalty u/s 80 demand of differential service tax leviable on sugarcane transportation charges and inward freight charges - Held that:- During the material period i.e. upto August 2008, the issue was being agitated and the appellant had also taken a plea that due to financial crisis they were not able to pay the balance amount on transportation of sugarcane and inward transportation of stores material. We find that in this case .....

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ded partly in favour of assessee. - Appeal No. ST/318/10 -Mum - Dated:- 11-3-2015 - Shri. M.V. Ravindran, Member (Judicial) And Shri. P.R. Chandrasekharan, Member (Technical),JJ. For the Appellant : None For the Respondent : Shri S. V. Nair, Supdt. (A.R.) ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. AGS(46)134/2010 dated 18.03.2010. 2. When this matter was called out none appeared on behalf of the appellant. With the assistance of the learned departmental repres .....

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ion the entire taxable value was the allegation. Show-cause notice was issued proposing to demand the differential service tax leviable on sugarcane transportation charges and inward freight charges. It was also proposed to appropriate the service tax already paid by the appellant on the sugarcane transportation charges, the show-cause notice also demanded interest on the amount of service tax liability which was short paid and also for imposition of penalty on the appellant. Appellant contested .....

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he appellant is contesting only on the imposition of penalty under Section 78 of the Finance Act, 1994. It is seen from the Grounds of Appeal that the pleading is penalty should be set aside as they have paid the entire amount before the issuance of show-cause notice. 5. Learned D.R. on the other hand would submit that the entire amount has not paid before the issue of show-cause notice and the appellant had not contested the issue before the first appellate authority vehemently. Hence the penal .....

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