Custom, Excise & Service Tax Tribunal
M/S. Om Prakash & Brothers vs C.C.E., Jaipur-Ii on 24 October, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST BLOCK NO.2, R.K. PURAM, NEW DELHI 110 066. Date of Hearing/Order : 24.10.2016 For Approval &Signature : Honble Ms. Archana Wadhwa, Member (Judicial) Honble Mr. Ashok K Arya, Member (Technical) 1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3. Whether Lordships wish to see the fair copy of the order? Seen 4. Whether order is to be circulated to the Department Authorities? Yes Appeal No.ST/82/2011-CU[DB] [Arising out of Order-in-Appeal No.395-396 (CB)ST/JPR-II/2010, dated 28.09.2010 passed by C.C.E.(Appeals), Jaipur-II] M/s. Om Prakash & Brothers Construction Co. Appellant Vs. C.C.E., Jaipur-II Respondent
Appearance None - For Appellant Mr. Ranjan Khanna, DR - For Respondent CORAM: Honble Ms. Archana Wadhwa, Member (Judicial) Honble Mr. Ashok K Arya, Member (Technical) Final Order No.54643/2016, dated 24.10.2016 Per Ms. Archana Wadhwa :
Nobody represented the appellant. Accordingly, we have heard the ld. Departmental Representative and have gone through the impugned order.
2. The only challenge in the present appeal is to imposition of penalty of Rs.7,485/-. The appellant is challenging the said penalty on the sole ground that the entire duty confirmed by the lower authorities was paid before the issuance of Show Cause Notice and in terms of Section 73(3) of the Finance Act, 1994, no Show Cause Notice should have been issued in as much as the proceedings stand concluded.
3. We agree with the ld. advocate for the appellant that the Section 73(3) of the Finance Act, 1994 provides that in case the entire amount of service tax is paid before the issuance of Show Cause Notice, proceedings should be held to be concluded. Boards circular F.No.137/167/2006-CS-4, dated 03.10.2014 was submitted in support of the appellants view.
4. In view of the above foregoing, we allow the appeal by setting aside the penalty.
(Archana Wadhwa) Member (Judicial) (Ashok K Arya) Member (Technical) SSK -3-