2017 (4) TMI 560

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....Respondent : (Rep. by None) Per (Dr) Satish Chandra: The present appeal is filed by the Department against the order-in-original no.28/COMMR/ST/BBPL-I/2013 dated 19.09.2013 passed by the Commissioner of Customs, Central Excise & Service Tax, Bhopal. 2. The brief facts of the case are that, during the period under consideration (01.10.2004 to 31.03.2010), the assessee-Respondents were enga....

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....rms of Section 75 of the Finance Act, 1994; (iii) Impose penalty of Rs. 50,70,677/- equal to the amount of service tax under the provisions of Section 78 of the Finance Act, 1994. In case of payment of service tax amount with interest and penalty within 30 days of receipt of this order, the amount of penalty shall be 25% of service tax amount as per the provisions of Section 78 of the Finance A....

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....d 78 of the Finance Act, 1994 have also been levied. It is not fair on the part of the Department to file the Appeal for the reason that the penalty under Section 76 was not levied, especially when the penalties under Section 77 and 78 of the Finance Act, 1994 were also levied. Further, it may be mentioned that as far as the imposition of penalty under Section 76 and 78 of the Finance Act, 1994 is....