2014 (1) TMI 1554

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....nue against the Order-in-Appeal No. 513-CE-CHD-2008 dated 16.10.2008 passed by the Commissioner (Appeal), Customs Central Excise, Chandigarh. 2. Brief facts of the case are that M/s VTC Transport Co. (hereinafter referred to as respondents) are provider of 'Clearing and Forwarding Agents Services', 'Cargo Handling Agents Services' and 'Goods Transport Agency Services'. During the scrutiny of re....

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.... also proposing the penalties. Show Cause Notice was adjudicated by original authority Joint Commissioner vide Order-in-Original No. 16/ST/JC/CHD/ADJ/2008 dated 30.04.2008 in which the demand of Rs. 35,66,276/- was confirmed along with interest of Rs. 4,73,093/- against the respondents. Penalty equal to amount of Rs. 2% of the confirmed amount per month and equal to the Tax amount was also imposed....

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....the Commissioner (Appeal) is not proper legal and order of the Commissioner (Appeal) needs to be set aside. 4. Heard Ms. Ranjana Jha, Jt. CDR. None appeared on behalf of the respondents. 5. After going through the case records I find that only issue involved in the present appeal is whether penalty under Section 76 is imposable when the penalty under Section 78 has been imposed under the Fin....