2018 (5) TMI 32

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....s. 2. This is an appeal filed against the order-in-appeal No. AHM-EXCUS-001-APP-031-2017-18 dated 25.07.2017 passed by Commissioner (Appeals) of Central Excise, Ahmedabad. 3. The short issue involved in the present appeal is: whether the appellant are required to pay/discharge interest on the service tax amount of Rs. 8,71,467/- already paid and also penalty of equal amount under Section 78 of t....

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....e audit, therefore, interest is payable and also penalty under Section 78 of Finance Act, 1944, is attracted. 6. I find that there is no dispute of the fact that the appellant paid less duty during the period 2010-2011 to 2012-2013 to the extent of Rs. 8,71,467/- which was pointed out by the audit officers on scrutiny of the relevant entries in their books of account and returns filed with the de....