2015 (11) TMI 512

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.... Shri S. R. Dixit, Advocate For the Respondent : Shri S. Shukla, AR ORDER Per: H.K. Thakur This ROM has been filed by the appellant with respect to order No. A/11858/2014 Dated 30.10.2014 passed by this Bench in Appeal No. E/362/2008-SM. Revenue also filed ROM against the same order that this Bench has upheld demand for extended period but wrongly set-aside penalty without appreciating....

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....y audit and was not brought to the notice of the Revenue by the appellant. That at the time of taking credit it was not declared by the appellant that services were availed for the period before 10.09.2004, therefore, extended period will be applicable in this case. He strongly defended the orders passed by lower authorities and argued that penalties were correctly imposed. 4. Heard both sides ....

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....t to that extent as the services rendered by commission agent were completed prior to 10.09.2004. The invoices raised by the commission agent in January 2005 and March 2005 may not carry any further the case of the appellant as no services were rendered after 10.09.2004 in respect of those invoices. I concur with the finding recorded by the first appellate authority as to the interpretation of Rul....

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....arranted. The penalties imposed on the appellant are set aside." 4.2 Revenue has not challenged the above order regarding reasoning given and non-imposition of penalty under Rule-15 of CCR readwith Section 78 of the Finance Act 1944. The ingredients for imposing equivalent penalty under the provisions of Rule 15 are the same what are required for invokation of extended period. In the light of t....