2015 (3) TMI 581

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.... directed against Order-in-Appeal Nos. PJ/363-365/VDR-I/2012, dated 19-12-2012 vide which the first appellate authority upheld the penalties imposed by the adjudicating authority under the provisions of Section 77(1)(c) of the Finance Act, 1994 read with Rule 5A(2) of the Service Tax Rules, 1994. 2. Heard both sides and perused the records. 3.  The issue which falls for consideration of the....