2015 (12) TMI 747

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..... ORDER The appellant is in appeal against the impugned order imposition of penalty under Section 76 of the Finance Act, 1994. 2. The facts of the case are that on their own detection by the appellant, service tax was paid although with delay along with interest. Thereafter, show cause notice was issued to appropriate the amount paid by the appellant and for imposition of penalty. Adjudicatio .....

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..... per the provisions of Rule 73(3) of the Act. But without application of mind, the show cause notice was issued and thereafter the same was adjudicated and penalty was also confirmed against the appellant. This shows the arrogance of the official for imposing penalty on the appellant. As discussed above, that the show cause notice was not required to be issued to the appellant. Therefore, I set as .....

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