2017 (6) TMI 1069

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....r the Appellants Shri Sanjay Jain, DR for the Respondent ORDER Per: S K Mohanty This appeal is directed against the impugned order dated 16.4.12 passed by the Commissioner (Appeals), Central Excise, Bhopal. 2. Brief facts of the case are that the appellant is engaged in manufacturing of decorative veneers, falling under Chapter 44 of Central Excise Tariff Act, 1985. During the disputed peri....

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....rvice recipient was highly contentious and the matter was resolved by the Hon'ble Bombay High Court in the case of Indian National Shipowners Association Vs. Union of India [2009 (13) STR 235 (Bom)] on 11.12.2008. Thus, he submits that the charges of suppression, mis-statement, etc. cannot be leveled in this case for imposition of penalty under section 78 ibid. In this context, learned Advocate ha....

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....ient of service was contentious one, which stand finally resolved by the judgment of the Hon'ble Bombay High Court in the case of Indian National Shipowners Association (supra). Thus, it cannot be said that appellant was involved in the activities concerning fraud, collusion, suppression etc., with intent to evade payment of service tax. Therefore, we are of the view that imposition of penalty und....