2014 (8) TMI 475

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..... Ms. R. Jagdave, AR, for the Respondent. ORDER The respondents are manufacturers of excisable goods which they export. They have been using the services of foreign commission agent for selling their products. During investigation by Revenue officers, it was noticed that they had not paid service tax on the amounts paid to their foreign agents. When this issue was pointed out to them they....

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....urt in the case of Assistant Commissioner of Central Excise v. Krishna Poduval - 2006 (1) S.T.R. 185 (Ker.) has held that such separate penalties can be imposed and therefore ld. AR pleads that the Commissioner (Appeals) erred in dropping the penalty imposed under Section 76. 3. Ld. Counsel for the respondent submits that the Punjab & Haryana High Court in the case of CCE v. City Motors - ....