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2015 (5) TMI 175 - CESTAT MUMBAI

2015 (5) TMI 175 - CESTAT MUMBAI - TMI - Penalty u/s 78 - Duty paid after pointed out by Revenue - Held that:- Respondent had discharged the entire service tax liability and interest thereof as soon as it was pointed out by the departmental officers during the scrutiny of the records. In our view, if an assessee has discharged service tax liability and interest thereof on being pointed out by the departmental officers; the case would fall under the provisions of Section 73(3) of the Finance Act, .....

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under Section 80 very judicially and has correctly set aside the penalty imposed. - Decided against Revenue. - Appeal No. ST/355/2010 - Dated:- 12-3-2015 - M V Ravindran, Member (J) And P R Chandrasekharan, Member (T),JJ. For the Petitioner : Shri S V Nair, Superintendent (AR) For the Respondent : None ORDER Per: M V Ravindran: This appeal is filed by the Revenue against Order-in-Appeal No: PII/PAP/46/2010 dated 19/03/2010 passed by the Commissioner of Central Excise (Appeals), Pune - II. 2. No .....

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nnot be termed as ignorance of law. The first appellate authority had not considered that the appellant-assessee has produced documents and paid service tax only after the department pointed out and pursued the same. It is his submission that the penalties set aside by the first appellate authority be restored. 4. After considering the submissions made by the learned DR and on perusal of the records, we find that the only issue which the Revenue aggrieved of is, setting aside the penalty by the .....

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