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Grace Industries Ltd. Versus. Commissioner of Central Excise Nagpur

2016 (11) TMI 243 - CESTAT MUMBAI

Imposition of penalties - Section 73(3) of the Finance Act, 1994 - Held that: - the tax liability and the interest have been discharged before the issuance of the show-cause notice and on being pointed out by the authorities. Provisions of Section 73 .....

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he Hon'ble High Court of Karnataka in the case of CCE, Bangalore v. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] In view of the foregoing, invoking provisions of Section 80 of the Finance Act, 1994, I set aside t .....

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ndran, Member (Judicial) None for appellant Shri S.R. Nair, E.O. (AR) for respondent Order This appeal is directed against Order-in-Appeal PVR/173/NGP/2012 dated 31.1012012. 2. None appeared on behalf of the appellant. Since the appeal is of 2013, I .....

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appellant for non-discharge of service tax liability is correct or otherwise. 5. It is the case of the Revenue that the total tax amount of ₹ 8,20,627/- and the interest thereof has arisen on the ground that they have not discharged the service .....

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mission is that since the tax liability and the interest have been discharged before the issuance of the show-cause notice, provisions of Section 73(3) of the Finance Act, 1994 would come into play and, therefore, penalties should not have bean impos .....

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