2018 (8) TMI 959

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.... K. Murali, Superintendent (AR) For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 23.07.2008 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has confirmed the duty demand along with interest but set aside the penalties. Briefly the facts of the present case are that acting on the intelligence that the appellant....

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....nt along with interest of Rs. 20,669/- (Rupees Twenty Thousand Six Hundred and Sixty Nine only) during the investigation. Thereafter a show-cause notice dated 25.04.2006 was issued by DGCEI demanding the service tax along with interest and penalties. After following the due process, the original authority vide order dated 18.04.2007 confirmed the demand along with interest and also imposed penalti....

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....r submitted that the Commissioner (Appeals) has not considered the additional evidence which was placed by the appellant in respect of his case by producing the decision of the Tribunal on the ground that additional evidence cannot be produced before the appellate authority. He further submitted that the issue involved in the present case is no more res integra and has been settled by the Hon'ble ....

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....mens Ltd. Vs. Commr. of Service Tax, Mumbai [2017 (49) S.T.R. 458 (Tri.-Mumbai)] 4. On the other hand the learned AR defended the impugned order and submitted that the appellant had voluntarily paid the service tax along with interest and has only prayed for dropping the penalties. He further submitted that the plea of limitation is also not acceptable and the extended period was rightly invoke....