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S. Prasannan Versus The Commissioner (Appeals-I) And The Assistant Commissioner of Central Excise

2016 (1) TMI 674 - MADRAS HIGH COURT

Condonation of delay in appeal before First appellate authority - Levy of penalty where service tax and interest has been paid earlier - bonafide belief - Held that:- With regard to service tax liability as well as levy of penalty, an order had been .....

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er of the Appellate Authority does not suffer from any legal infirmity.

At the same time, considering the specific circumstances and also the fact that the tax as well as interest had already been paid, and the petitioner confined his pra .....

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date of receipt of a copy of this order. - Matter remanded back. - W.P.No.31056 of 2015 & M.P.No.1 of 2015 - Dated:- 30-11-2015 - MR. R. MAHADEVAN, J For the Petitioner : Mr.P.T.Perumal For the Respondents : Mr.V.Sundaresan, Senior Standing counsel O .....

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ticle 226 of the Constitution of India seeking to quash the order of the 1st respondent/Commissioner (Appeals-I) dated 01.07.2015 and to direct the 1st respondent to condone the delay of 128 days on medical ground in filing the appeal and to entertai .....

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ntelligence and Research Unit) it is alleged that the petitioner evaded to pay the service tax and hence, a show cause notice came to be issued. 4. According to the petitioner no taxable event had taken place invoking the provisions of Section 68 of .....

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r in making payment of service tax including cess, an order of assessment came to be passed. The said order dated 28.11.2013 was challenged before the Appellate Authority and the Appellate Authority dismissed the same on the ground of delay. Therefor .....

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mposed. 5. Learned Senior Standing counsel on the other hand submitted that the levy of penalty is automatic, once the petitioner failed to file appropriate returns and there is no justifiable reason for questioning the imposition of penalty. 6. I ha .....

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