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2015 (7) TMI 1043

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....G.P. Thomas, (Authorised Representative) Per: H.K. Thakur This COD Application and appeal has been filed by the appellant with respect to O.I.A No. PJ/520/VDR-II/2012-13 Dated 28.02.2013. 2. Shri Kalpesh Patel, Proprietor of the appellant appeared in this case and submitted that the outcome of the appeal filed by the advocate of the appellant was not made known to the appellant by their a....

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....ow Cause Notice and that other penalties under Section 76, 77 & 78 of the Finance Act, 1944 are not imposable as per the provisions contained in the Finance Act, 1944. 4. Shri G.P. Thomas (AR) appearing on behalf of the Revenue defended the orders passed by the first appellate authority and confirmed that the entire service tax alongwith interest and 25% penalty was paid by the appellant before....