2017 (6) TMI 638

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....i, Advocate) For Respondent: Shri T.K. Sikdar, A.R. For approval and signature ORDER Per: Dr. D.M. Misra These appeals are filed against respective impugned orders. 2. Briefly stated, the facts of the case are that the Appellant had rendered the services under the taxable category of 'Architecture Services' and 'Interior Decorator Service' during the period August 2003 to March 2008....

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....oner (Appeals), they filed an appeal No.ST/285/2010. 3. Commissioner of Central Excise, after review of the order of the Adjudicating Authority, issued a Show Cause Notice, dt.16.06.2010 for enhancement of penalty from Rs. 4,77,700/- to Rs. 11,16,373/- under Section 78 of Finance Act, 1994 and also for imposition of penalty under Section 76 of Finance Act, 1994. On adjudication, the Commissione....

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..... 5. Per contra, the learned Authorized Representative for the Revenue, reiterates the findings of the Adjudicating Authority. He has submitted that the Appellants were maintaining two separate accounts and the total receipts in rendering the Architecture service had not been disclosed to the Department during the relevant period. This fact has been admitted by Shri Bhaskar Omprakash Narulla in....