TMI Blog2015 (5) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Section 73(3) should have been given effect to, and the matter should have been closed. As the show-cause notice has been issued much after the payment of statutory liabilities, there was no reason to issue the notice except for imposition of penalties. In view of the specific provisions incorporated in Section 73(3) of the Finance Act, 1994, the imposition of penalties is clearly not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax (Appeals), Nagpur. Vide the impugned order, the learned lower appellate authority has confirmed the adjudication order dated 24/12/2012 passed by the Joint Commissioner of Central Excise, Customs Service Tax, Nagpur, wherein service tax demand of ₹ 12,32,434/- along with interest have been confirmed against the appellant and the amounts paid by the appellant towards the tax and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been discharged prior to the issue of notice. Even though the appellant had taken this plea before the authority, the same was not considered and therefore, the provision of Section 73(3) should have been given effect to and there is no case of imposition of penalty. Accordingly, he pleads for setting aside the penalty. 3. The learned Assistant Commissioner (AR) appearing for the Revenue reit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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