2014 (9) TMI 644

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....omali, Siliguri, against the order-in-appeal No. 32(SLG)/2012, dated 17-9-2012 passed by the Commissioner of Central Excise (Appeals-III), Kolkata with respect to order-in-original No. 33/ST/Jal/2010, dated 21-9-2010 passed by the Assistant Commissioner of Central Excise, Jalpaiguri Division. 2. Brief facts of the cases are that the applicant is registered with the Service Tax Department und....

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....s, the lower authority passed an order imposing penalty under Section 77 of the said Act of Rs. 44,400/-. 3. Being aggrieved by the said order-in-original applicant filed appeal before Commissioner (Appeal) who rejected the same. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed appeal addressed to this authority in Form ST-5 under Section 86 of the Finance Ac....