COMMISSIONER OF CENTRAL EXCISE Vs. DINESHCHANDRA R. AGRAWAL

JUDGEMENT

(1.) Both these Appeals are taken up together as similar question of law arises for determination in these two Appeals. Both these Appeals are at the instance of the Revenue and are directed against order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ("the Tribunal"), thereby setting aside the order of penalty under the provisions of Sections 76 and 78 of the Finance Act, 1994 ("the Act").

(2.) The only question that arises for determination in these Appeals is whether the Tribunal below was justified in setting aside the order of penalty by invoking the discretion exercised under Section 80 of the Act.

(3.) There is no dispute that in these cases, the respondents obtained service tax registration but failed to pay the service tax due in the year 2005-06 and 2006-07. However, they paid the entire amount of service tax along with interest prior to the issue of the show cause notice.