2017 (4) TMI 751

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....espondent. ORDER This appeal has been filed by the appellant against Order-in-Appeal No. 23/RAN/2012, dated 24-5-2012 passed by the Commissioner (Appeals) of Central Excise & Service Tax, Ranchi as first appellate authority. The issue involved in the present proceedings is whether penalty of Rs. 3,40,832/-(Rupees Three Lakh Forty Thousand Eight Hundred and Thirty Two only) imposed by the adj....

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....sp;Heard the ld. AR and perused the case records. 5. The issue involved in the present appeal is whether penalty under Section 76 of the Finance Act, 1994 is required to be imposed upon the appellant when Service Tax involved, along with interest, was paid by the appellant before the issue of show cause notice. It is observed from the case records that half yearly ST-3 Returns were filed b....