2017 (1) TMI 1459

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....ukherjee, Advocate, for the Appellant. Ms. Neha Garg, DR, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 23-8-2010 passed by the Commissioner (Appeals), Customs and Central Excise, Bhopal. 2. Brief facts of the case are that during the disputed period, the appellant had entered into the agreement with Ma....

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....udication order. On appeal, the ld. Commissioner (Appeals) has upheld the adjudged demand. 3. The ld. Consultant submits that the appellant is not contesting its case on merits. The prayer in this appeal is for extending the benefit of Section 80 of the Finance Act, 1994 for non-imposition of penalty under Sections 76, 77 and 78 ibid. To claim the bona fides of the appellant, the ld. Consu....

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....ce Tax by M/s. MPCON and that the invoices issued by the appellant clearly reflects that it has claimed the service tax and as such, was aware of its liability for payment of service tax; the said fact is evident from the bank statement available in file. Thus, she submits that the imposition of penalties by the authorities below are proper and justified. 5. Heard both the sides and peruse....