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Shaper India Pvt Ltd Versus Commissioner of Central Excise, Pune-III

2015 (7) TMI 141 - CESTAT MUMBAI

Penalty u/s 78 - Technical know-how - Held that:- Appellant has discharged the service tax liability and the interest thereof before the issuance of the show-cause notice. In our view, this should have been considered as enough compliance by the appe .....

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by them. We find that the demand on the appellant is based upon the figures worked out from balance sheet which indicates that the appellant had not suppressed any information from any authorities. In our view, this is a fit case for invoking the pro .....

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Chitnis, Adv. For the Respondent : Shri R K Das, DC (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. PIII/VM/133/2010 dated 15.06.2010. 2. Heard both sides and perused the record. 3. The issue involved in this case .....

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at the appellant is not contesting the service tax liability and the interest thereof but is seeking setting aside of the penalties imposed by the Adjudicating Authority and upheld by the first appellate authority. 4. We find from the records and as .....

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f penalties. The revenue authorities despite such a letter issued a show-cause notice on 25.02.2009 directing the appellant to show-cause as to why penalties under various Sections not be imposed on them. The Adjudicating Authority imposed penalty on .....

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nterest thereof before the issuance of the show-cause notice. In our view, this should have been considered as enough compliance by the appellant and provisions of Section 73(3) of the Finance Act, 1994 should have been invoked and show-cause notice .....

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