2018 (1) TMI 1272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER                 Brief facts are that the respondent was the proprietor of M/s. Aachi Spices and Foods and was engaged in the manufacture of food products viz. pickles, ready mix pastes etc. The entire food products manufactured by the respondents were sold to M/s. Aachi Masala Foods Pvt. Ltd., Chennai who in turn m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ayment. Hence a show cause notice dated 14.6.2013 was issued which after adjudication confirmed and appropriated the demand of Rs. 26,04,579/- along with interest thereof and imposed penalties under sections 77 and78 of the Act. Aggrieved, the respondents filed appeal before Commissioner (Appeals) who vide order impugned herein set aside the penalties imposed. Hence this department appeal. 2. O....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....renting of immovable property services so as to waive the penalties if the service tax is paid within specific period. That the said sub-clause is not applicable to the present case. 4. Heard both sides. 5. The observation of the Commissioner (Appeals) in para 7 of the impugned order is relevant for discussing the issue of imposing penalty and is reproduced as under:- "In view of the abov....