TMI Blog2023 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... o gives reasons that may extend the period to 5 years for notice under it being issued. The finding on fact is no notice was issued to petitioner (assessee) under sub-section (1) of section 73. However, sub-section (4) in section 73 includes reason of contravention of any of the provisions in the chapter. Regarding this, demand-cum-show cause notice dated 17th November, 2009 stood issued on petitioner, invoking the proviso to sub-section (1) in section 73. In the circumstances, by operation of sub-section (4) in section 73, provision in sub-section (3) of said section became inapplicable to petitioner. This is more so because under sub-section (1) of section 78, the requirement is for the person fixed with the liability of penalty to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Excise and Customs (CBEC) circular dated 3rd October, 2007. Placing reliance on omitted section 80 in Finance Act, 1994 he submits that the CESTAT committed error in not holding that his client was covered by sub-section (3) in section 77 and said section 80. 3. Perused impugned decision. In paragraph 2 the CESTAT recorded submission of appellant to also be that it had paid the duty plus interest before issuance of show-cause notice. This appears to be a fact as the Tribunal did not say otherwise in dealing with the case. 4. In context of our observation Mr. Satapathy, learned advocate, Senior Standing Counsel appearing on behalf of the department submits, it is apparent from impugned order that the determination was accepted by pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case there is no dispute on the charge and payment of service tax. It is only the imposition penalty. Sub-section (4) in section 73 provides for negating application of sub-section (3) on any reason given in the section standing attracted. Sub-section (1) in section 78 mandates that the person, who has evaded payment of service tax, will be liable to pay a penalty. Requirement by the provision is also that the person has been served notice under the proviso to sub-section (1) of section 73. 8. As aforesaid, finding on fact is no notice was issued to petitioner (assessee) under sub-section (1) of section 73. However, sub-section (4) in section 73 includes reason of contravention of any of the provisions in the chapter. Regarding this, d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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