TMI Blog2008 (3) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-461/2008 - Dated:- 19-3-2008 - CORAM DR. S.L. PEERAN, HONBLE MEMBER (JUDICIAL) SHRI T. K. JAYARAMAN, HONBLE MEMBER (TECHNICAL) Per Shri T.K. Jayaraman Sl.No. Appeal No. Name of the party Impugned Order No. Date Penalty 1. ST/279/2007 M/s.Tidewater Shipping Private Ltd. Vs. CST, Bangalore RA No. 62/2007 dated 29.05.2007 Rs. 100/- for everyday u/s 76 Rs. 7,12,000/- u/s 78 2. ST/249/2007 Mr. Madhusudan Balaji Vs. CST, Bangalore RA No. 41/2007 dated 23.03.2007 Rs. 100/- for everyday u/s 76 Rs. 5,00,000/- u/s 78 3. ST/290/2007 M/s. JBC Impex Vs. CST, Bangalore RA No. 44/2007 dated 27.03.2007 Rs. 100/- for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants have discharged the duty liability much before the issue of the Show Cause Notice, there was no need to impose any penalty. Therefore, using the discretion under section 80 of the Finance Act, the lower authorities did not proceed to impose any penalties on them. On reviewing the orders passed by the Original Authority in respect of Sl. Nos. 1, 2 3, the Revisionary Authority, viz. the Commissioner, proceeded against the appellants and imposed penalties as indicated above especially in each case, the penalty equal to the Service Tax not paid was imposed under section 78. In respect of the case in Sl. No. 4, the lower Authority himself confirmed the tax which was also paid much before the issue of Show Cause Notice and penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due from the appellants has been paid. Our attention was also invited to Section 73 (3) of the Finance Act and also a Board's Circular based on that. The Circular and also the Section 73(3) provides that if the assessee cleared the Service Tax due along with interest on his own and even on the insistence of the departmental authority, then no penalty proceedings can be taken against them. In other words, all the proceedings against the appellants will be deemed to have been concluded. In view of the above position, we are of the view that the impugned revisionary orders, enhancing the penalties and imposing penalties under section 78, are not in order. Further, the impugned order in Sl. No. 4 is also very harsh especially when the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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