2011 (3) TMI 641

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.... impugned order in the present application is order of the Assistant Commissioner vide which he has quantified the service tax and has imposed the penalties under Sections 76 and 77 of Finance Act, 1994. Learned JDR appearing for the Revenue takes a strong objection to the present appeal inasmuch as the same stand filed before Tribunal against the order of Assistant Commissioner, whereas the same ....

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....sed with. 3. We have considered the submissions made by learned advocate. We have also seen the order passed by the Assistant Commissioner. The same is an order passed by the original adjudicating authority in de-novo proceedings, vide which he has quantified the penalty amount. The said order-in-original No.SD-01/ 16/AC/GUJ.UNI/09-10, dt.2.2.10 is a well reasoned order and stands issued in an ....