2010 (12) TMI 50

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.... Kumar Goel: 1. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 (for short, "the Act") against the order of the Customs, Central Excise & Service Tax Appellate Tribunal, New Delhi dated 19.6.2009 (Annexure A-3) proposing to raise following substantial question of law:- "Whether penalty imposed under Section 78(1) of Finance Act, 1994 can be red....

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....propriated. On appeal, the Tribunal held that the entire amount of service tax alongwith interest had already been paid by the assessee before the passing of the adjudication order, in which case, first proviso to Section 78 was attracted and quantum of penalty was required to be limited to 25% of the service tax involved and not 100%. Accordingly, levy of penalty beyond 25% was set aside. 3. W....