TMI Blog2008 (11) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ause of lack of coordination between Head office & factory, is acceptable - appellants have lost by making a mistake as they have paid more than Rs. 34 lakhs as interest which is not available to them as credit – SCN need not have been issued – penalty set aside - ST/154/2008 - A/2453/2008-WZB/AHD - Dated:- 4-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey had made the service tax payment with interest after receiving the letter. Adjudicating authority confirmed the demand for service tax amounting to Rs. 2,06,80,113/- and interest thereon already paid and penalties were also imposed under Sections 76, 77 and 78 of Finance Act, 1994. Hence the present appeal. 2. Heard both the sides. Ld. Advocate, Shri V.K. Jain on behalf of appellants submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 which provides that where service tax is paid before issue of notice, the Central Excise officer shall not serve any notice. He also cited decision of the Hon'ble Supreme Court in the case of Coca Cola India Pvt. Ltd. reported in 2007 (213) E.L.T. 490 (S.C.) in support of his contention that when the exercise is Revenue neutral, no purpose would be served in going into class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... khs as interest which is not available to them as Cenvat credit. In view of above position, the contention of the Revenue that there was any intention to evade payment of duty and penalty under Section 78 of Finance Act, 1994 is imposable cannot be accepted. Further, the appellants are entitled to benefit of Section 80 of Finance Act, 1994, as regards penalty under other Sections of Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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