2017 (8) TMI 357

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....herein appeal No.ST/6/2010 was initially decided by this Tribunal through Final Order No.ST/A/52175/2015 dated 06/07/2015. The said Final Order was appealed against before Hon'ble High Court of Allahabad. The Hon'ble High Court of Allahabad was pleased to set aside the final order and remanded the matter back to this Tribunal for decision afresh after giving an opportunity of hearing to the appellant on a consideration of the relevant rules and regulations as well as the evidence on record. 2. The brief facts of the case are that the appellant is a company wholly owned by State Government of Utter Pradesh. They are in the business of carrying out civil and mechanical work in respect of 'bridges and roads'. It appeared to Revenue ....

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....notice was adjudicated through Order-in-Original No. 17/COMM/LKO/ST/2009 dated 31/08/2009 passed by Commissioner of Central Excise and Service Tax, Lucknow and the same is impugned Order-in-Original in the present appeal. The Original Authority conformed the demand and imposed equal penalty. The Original Authority also appropriated Rs. 7,50,000/- deposited by the appellant. Further appellant were also imposed with equal penalty under both Section 76 and separately under Section 78 of Finance Act, 1994 and were also imposed with penalty of Rs. 1000/- under Section 77 of Finance Act, 1994. Aggrieved by the said order appellant preferred the present appeal before this Tribunal. 3. Heard the learned Counsel. The learned Counsel has taken as ....