2018 (9) TMI 1062

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....nnan, Advocate for the Appellant Shri. K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Shri P Dinesha, 1. This appeal has been filed by the assessee seeking the following reliefs: (i) To set aside the impugned Order-in-Appeal No. MAD-CEX-000-APP-006-14 in A. No. 284/2013 (ST) dated 30.01.2014 passed by the learned Commissioner of Central Excise (Madurai) in so far as it r....

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....e penalty of Rs. 10,000/- (Rupees Ten thousand only) U/s. 77(1)(a) of the Act read with Section 77(2) and 70 of the Act, and Rule 4 and 7 of the said Rules, (vi) To set aside the penalty equal to service tax imposed U/s. 78 of the Act, since the show cause notice dated 16-10-2012 has been issued within the normal period and none of the ingredients of Section 78 of the Act is applicable to the a....

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.... amended and, therefore, by virtue of Section 80, the penalty levied by the Revenue may kindly be dropped. 3. Per contra, Shri K. Veerabhadra Reddy, Department Representative, supported the findings of the lower authorities. 4. We have heard the rival contentions. 5. We do not intend to go into the merits of issue involved since the Ld. Counsel is not pressing the appeal on merits. At the....