2014 (3) TMI 477

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....hri Parmod Kumar, JC (AR) JUDGEMENT Per P.K. Das; By Final Order No. 40095/2013 dated 2.4.2013, the appeal filed by the appellant was dismissed along with COD application and the stay application on the ground of non-prosecution. The appellant filed this application for restoration of appeal. After hearing both sides and on perusal of the record, we find that there is sufficient reason to reca....

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....onsider and discuss the various grounds taken by them concerning the payment of the differential tax along with interest prior to the issue of the show cause notice but was also not specific on the terms on which the said order was being passed by the said authority, giving a overall picture as if the penalties are being set aside by him whereas he had indirectly confirmed the penalty by observing....

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.... the attention of the Bench the operative portion of the impugned order. It is contended that there is no negligence or inaction on the part of the applicant. It is stated that the applicant after receipt of the notice from the Department immediately rushed to the counsel and got clarification of the order. He relied upon the decision of the Hon'ble Supreme Court in the case of N. Balakrishnan Vs.....

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....r as under:- Hence I set aside the impugned Order-in-Original in respect of Rs.57,759/- interest thereupon and the concomitant penalty under Sec. 78. I uphold the Order-in-Original in respect of the demand of short payment of service of Rs.1,18,320/- and Rs.1,28,272/- and interest thereupon. I set aside the penalties under Section 76 & 77 of the Act, as the penalty under Section 78 would suffice.....