No penalty proceeding if Assessee pays service tax before issue of SCN

CESTAT, AHMEDABAD BENCH Manan Motors (P.) Ltd. V/s. Commissioner of Central Excise Order No. A/269/WZB/AHD OF 2012 Appeal No. ST/237 of 2010 February 22, 2012 ORDER 1. This appeal is directed against Order-in-Appeal No. 92/2010(STC)/HKJ/Commr.(A)/Ahd, dt. 17.03.10 vide which the first appellate authority has upheld the Order-in-Original of confirmation of the demand of the service tax liability, interest thereof and penalties imposed under various sections of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. It is seen from the records that the appellant h...