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Coral Crest Builders Versus Commissioner of Central Excise, Coimbatore

2016 (3) TMI 577 - CESTAT CHENNAI

Rectification of Tribunal's order - Setting aside Section 78 penalty - Held that:- the tax was collected and paid in time to the department and also appropriated only after detection by the department as they had not voluntarily paid and not register .....

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y various High Courts and the Hon'ble apex Court, the one being held by the Supreme Court in the case of CCE Belapur Mumbai Vs RDC Concrete (India) P. Ltd. [2011 (8) TMI 25 - SUPREME COURT OF INDIA]. - Decided against the appellant - Application No.S .....

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application on 9.10.2015 against this Tribunal's Final Order No.40448/2015 dt. 17.3.2015. 2. Ld.Advocate appearing for the applicant-appellant submits that Tribunal while upholding the penalty of ₹ 6,03,016/- under Section 78 of the Financ .....

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us dates which is recorded in the grounds of appeal at para-3. They paid service tax on 2.8.2006, the last payment was made on 29.3.2007. As and when tax was collected, they immediately deposited in the government account and only in the case of the .....

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78 penalty. He relied CST New Delhi Vs Independent News Services P. Ltd. - 2011 (23) STR (23) (Tri.-Del.) wherein in a case where tax was paid before issue of SCN, under Section 73, the penalty was held to be not payable under Section 73. Therefore, .....

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r construction service. 3. On the other hand, Ld. A.R. for the Revenue submits that there is no error in the order. He drew my attention to para 5.6.2 of the OIA wherein the appellate authority has clearly held that appellant failed to remit the cash .....

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hearing both sides, I find that this Bench vide final order dt. 17.3.2015 passed a detailed findings at para-6 and also relied Tribunal's citation in the case of Kedia Business Centre Vs CCE Mumbai- 2009 (15) STR 550 (Tri.-Mum.). I find that appe .....

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