2015 (9) TMI 1385

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.... For the Appellant : None For the Respondent : Shri Das, Dy Commissioner (AR) ORDER Per: Ramesh Nair: This appeal is directed against Order-in-Appeal No. AV(237) 218/2012 dated 8/1/2012 passed by the Commissioner (Appeals) of Central Excise & Customs, Aurangabad, wherein Ld. Commissioner upheld the Order-in-Original and rejected the appeal of the appellant. 2. The fact of the case ....

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....cause notice was adjudicated where all the proposals have been confirmed vide adjudication order dated 9/7/2012. Being aggrieved by the said Order-in-Original appellant filed appeal before the Commissioner (Appeals), who upheld the Order-in-Original and rejected the appeal of the appellant. Being aggrieved by the impugned order, appellant filed this appeal. 3. When the matter is called for hear....

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....-2011. It is also fact that appellant have paid entire service tax alongwith interest on 26/11/2012. I find that under special provisions in the Finance Act, 2012 the immunity has been granted for penalties under Section 80(2) of Finance Act, which reproduced below:- The new Section 80(2) reads as: Notwithstanding anything contained in the provisions of section 76 or section 77 or section 78....

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....-2011 and the same was payable on 6 th day of march 2012. The liability of service tax in full alongwith interest has been discharged within the six month from the date on which Finance Bill received assent of the President, which was ending on 28/11/2012, the appellant has paid liability on 26/11/2012. In this undisputed facts, appellant has made out a clear case for waiver of penalties in terms ....