2017 (8) TMI 1003

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....spondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This appeal is filed against the Order-in-Appeal No.58/2013 (STC)/SKS/Commr(A)/Ahd dated 30.3.2013 passed by the Commissioner (Appeals -IV), Central Excise, Ahmedabad. 3. The short point involved in the present appeal for determination is, whether penalties under Sections 76 and/or 78 of the Finance Act, 1994 are imposable on....

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....use notice was issued much later i.e. on 17.3.2012 for appropriation of the amount paid with proposal for penalty. On adjudication, the amount was appropriated and penalties under Sections 76, 77 & 78 of the Finance Act, 1994 had been imposed. Aggrieved by the order directing imposition of penalties, the appellant filed appeal before the ld. Commissioner (Appeals), who in turn, rejected their appe....

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....seas branch under reverse charge mechanism, there was delay in discharging the service tax with interest. There was no mala fide intention in delaying payment of service tax. 5. Ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner(Appeals). 6. I find force in the contention of the ld. Advocate for the appellant. The levy of service tax on reverse charge mechanism during t....