TaxTMI 
TaxTMI 
2015 (6) TMI 697
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....uthuvenkataraman For the Respondent : Mr. Chandrasekaran JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J.) This Civil Miscellaneous Appeal filed by the assessee as against the order dated 10.09.2009 made in Final Order No.1245 of 2009 on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai was admitted by this Court on the following substantial question of....
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....Tax Rules. It was also proposed to initiate penal action against the appellant. In response to the said notice, the appellant filed reply. After due process of law, the Adjudicating Authority passed an order confirming the demand. With regard to the penal action, the Adjudicating Authority refrained from imposing any penalty on the assessee, since the appellant had furnished the details of the amo....
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..../- under Section 78 of the Act. 4. Aggrieved by the order of the Commissioner (Appeals), the appellant/assessee pursued the matter before the Tribunal. The Tribunal upheld the order of the Commissioner (Appeals) holding as follows: "I have heard both sides. The finding of the adjudicating authority that the assessee was guilty of suppression remains unchallenged. Once suppression is established,....
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....not have come to light but for the investigation conducted by the Officers. On a revision, the Commissioner (Appeals) initiated penalty proceedings and imposed penalty. The said order was confirmed by the Tribunal following the decision of the Supreme Court in the case of Union of India Vs. Dharmendra Textile Processors reported in 2008 (231) ELT.3 (S.C.)], which cannot be faulted with. When....