2018 (7) TMI 1788

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....akshit Verma, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa We have heard Shri Rakshit Verma, Advocate for appellant and Shri Sandeep Kumar Singh, Deputy Commissioner (AR) for Revenue. 2. The appellant are engaged in providing the service of toll charges collection to NHAI at Dasna Toll Plaza. During the course of....

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....ection 77 of the Finance Act, 1994 and a penalty of Rs. 3,84,586/- was also imposed under Section 78 of the Finance Act, 1994. 3. Being aggrieved with the above order of adjudicating authority, appellant filed appeal before Commissioner (Appeals) who also upheld the same, hence the present appeal. 4. After hearing both the sides, we find that the issue stands covered by the decision of the T....