2013 (9) TMI 1162

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....ri, for the Respondent. ORDER This appeal has been filed by the appellant against order-in-original Nos. 78-79/2011 (Ahd-III)/D-Singh/Commar.(A)/Ahd, dated 9-6-2011, under which appeals filed by the appellant and the Revenue against order-in-original No. 06/ADC(SC)2011, dated 17-1-2011 passed by Additional Commissioner Central Excise Ahmedabad-III, confirmed a demand of Rs. 3,52,306/- and im....

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....tion of penalties under Sections 76 & 78 of the Finance Act, 1994. 2. None appeared on behalf of the appellant on the date of hearing fixed for 23-8-2013 but appellant vide letter dated 21-8-2013 requested for more time as their Chartered Accountant wants to file more written submissions. It is observed that the case is being listed for final hearing from January, 2013 onwards and more tha....

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....as to why appellants' request u/s. 80 was not acceptable and he has simply mentioned that appellant has not forwarded any valid reason for invocation of provisions of Section 80. However, it is seen from the facts available in para 6.2 of the show cause notice dated 19-10-2010 that Sh. B. Patel, Proprietor of the appellant has submitted that to the best of their judgment Service Tax liabilities wa....