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S.K. Electro Engineers Versus Commissioner of Central Excise

2015 (5) TMI 667 - CESTAT MUMBAI

Penalty u/s 76, 77 & 78 - Levy of late fee for delayed filing of return - Delay in payment of service tax - Held that:- Appellant had discharged the service tax liability along with interest thereon much before the issue of show-cause notice and ther .....

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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 warranted. Accordingly, I set aside the same and allow the appeal. I make it clear that .....

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e - Decided partly in favour of assessee. - Appeal No. ST/89293/13 - Final Order No. A/786/2015-WZB/SMB, - Dated:- 31-3-2015 - P. R. Chandrasekharan, Member (T),JJ. For the Appellant : Shri Hemant A Rajandekar, CA For the Respondent : Shri S V Nair, .....

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ed 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 .....

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grieved of the same, the appellant is before me. 2. The learned CA representing the appellant submits that the records of the appellant were audited by the audit party during 2009 and as soon as the short payment of service tax on their part was poin .....

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terest liability had been discharged. Section 73 (3) of the Finance Act, provides for closure of proceedings if the tax along with interest liability has been discharged prior to the issue of notice. Even though the appellant had taken this plea befo .....

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Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 4. It is not in dispute that in the present case, the appellant had discharged the service tax liability along with interest thereon much before the issue .....

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