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Shree Balak Cutter Versus Commissioner of Central Excise And Service Tax-Ahmedabad-III

2016 (1) TMI 262 - CESTAT AHMEDABAD

Rejection of VCES - Levy of penalty - wavier u/s 80 - appellant had voluntarily paid the service tax dues alongwith interest and penalty equivalent to 25% of the tax on 30.10.2012 - the appellant filed the declaration under VCES Scheme for immunity of interest and penalty before the designated authority, which was rejected. - Held that:- Rejection of their declaration for immunity of interest and penalty under VCES Scheme is also found to be proper, as the said Scheme was introduced w.e.f. 10.05 .....

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llant - Decided against the assessee. - Appeal No. ST/13423/2014 - Dated:- 11-12-2015 - P. M. Saleem, Member (T) For the Appellant : Shri R R Dave, Consultant For the Respondent : Shri S K Shukla, AR ORDER Per P M Saleem The appellant herein M/s. Shree Balak Cutter has filed the instant appeal aggrieved by the impugned order-in-original of Commissioner (Appeals), wherein he has confirmed the impugned order-in-original of the Adjudicating Authority rejecting the refund claim of ₹ 5,38,922.0 .....

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il from the Department on 30.10.2012, the service tax interest and penalty were voluntarily paid on 30.10.2012. On 10.07.2013, the appellant filed the declaration under VCES Scheme for immunity of interest and penalty before the designated authority, which was rejected. The Learned Consultant submits that under the facts and circumstances of the case, penalty should be waived under the provisions of Section 80 of the Finance Act, 1994. 3. On the other hand, the Learned Authorised Representative .....

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posable on the assessee for any failure". At this point of time, the Learned Consultant for the appellant submits that the email from the Department was sent only on 30.12.2012 at 7.52 P.M., and was seen by the appellant only on 01.11.2012, and therefore he submits that the payment was made by the appellant on 30.10.2012 voluntarily. 4. On consideration of the arguments of the both sides and perusal of the records, it is observed that the appellant had voluntarily paid the service tax dues .....

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