2017 (1) TMI 500

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..... Kulgod, Asstt. Commissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No: P-I/ Commr/ST/04/2012 dated 27/01/2012 passed by the Commissioner of Central Excise, Pune - I wherein the adjudicating authority has confirmed the demands raised along with interest and also imposed penalties on the appellant. 2.  Heard both the sides and pe....

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....ave also paid penalty under Section 76 of the Finance Act, 1994. It is her submission that the penalties imposed by the adjudicating authority under Section 78 of the Finance Act, 1994 be set aside. 6. Learned Departmental Representative reiterates the findings of the adjudicating authority. 7. On perusal of the records, it transpires that the appellant has discharged the entire service tax ....

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....nism. Invoking the provisions of Section 80 of the Finance Act, 1994, we set aside the impugned order to the extent it upholds the penalty imposed under Section 78 of the Finance Act, 1994.  We also find strong force in the contentions raised by the Learned Counsel that this issue is also covered by the provisions of Section 73(3) of the Finance Act, 1994 which mandates for non-issuance of sh....