2017 (1) TMI 500

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....r 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 perused the records. 3. The issue in dispute....

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....ance 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 liability, interest thereof and penalty under Section....