TMI Blog2017 (4) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the assessee would be concluded including the proceedings under Section 73(3) of the Finance Act, 1994. - Decided in favor of assessee. - Central Excise Appeal No. 3 of 2016 - - - Dated:- 6-10-2016 - Vasanti A. Naik and Indira Jain, JJ. Shri S.N. Bhattad, Advocate, for the Appellant. ORDER By this Central Excise Appeal, the appellant-Department challenges the order of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is a delay in payment of service tax. 4. On hearing the learned Counsel for the Department and on a perusal of the order of the Tribunal, we find that there is no scope for interference with the order of the Tribunal in this appeal. While holding that the respondent-assessee would not be liable to pay the penalty, the Tribunal had relied on the order of the Bangalore Bench of the Tribunal, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Manipal County, reported in 2014 (36) S.T.R. J188, there is no scope for interference with the order of the Tribunal dated 26-8-2015. In the judgments relied on by the Counsel for the appellant-Department, the relevant Circular dated 3-10-2007 was not considered, whereas the same was considered in the judgment of the Karnataka High Court, reported in 2014 (36) S.T.R. J188 and the Tribunal was, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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