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The Commissioner of Service Tax Versus M/s. Zak Trade Fairs & Exhibitions Pvt. Ltd. & Customs, Excise and Service Tax Appellate Tribunal, Chennai

2015 (12) TMI 91 - MADRAS HIGH COURT

Validity of Tribunal's order - Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the imposition of such penalty under Section 76 and 78 o .....

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mand, it is always open to the said authority to decide the question of penalty and it cannot be restricted by any direction that no penalty should be imposed. The Tribunal cannot take away the discretion of the authority to levy penalty if it is imp .....

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Hari Radhakrishnan JUDGMENT R. Sudhakar, J. Aggrieved by the order of the Tribunal in allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the present appeal. This Court, vide order dated 18.09.2008 admitted .....

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he imposition of such penalty under Section 76 and 78 of Finance Act, 1994 is not only automatic but also mandatory ? 2. Whether the 2nd respondent is justified in law in exercising its power to remand the matter with positive directions to the origi .....

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the time of investigation and appropriated towards the demand. Similarly, an amount of ₹ 47,792/- was paid as interest. The Tribunal, taking note of the plea that excess amount was paid even before the issuance of show cause notice, came to pas .....

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cess amount at ₹ 13,55,605/-, refund of which is now being claimed. These basic facts are contained in a 'worksheet' filed by the learned counsel, a copy of which has been made available to the learned JDR. Obviously, there are discrepa .....

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hat the appellants are not liable to be penalised in the facts and circumstances of the case. 4. For the aforesaid reasons, we set aside the impugned order and direct the adjudicating authority to pass fresh order (without imposing any penalty on the .....

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le remanding the matter to the adjudicating authority, the Tribunal should have left it open to the said authority to decide the question of penalty, instead the Tribunal has remanded the matter with a pre-condition not to impose any penalty on the p .....

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