2018 (9) TMI 1274

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....hajan (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.289-ST/APPL/KNP/2012 dated 25/10/2012 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Kanpur. 2. The brief facts of the case are that the appellants were engaged in manufacture of biscuits. App....

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....issioner (Appeals) did not appreciate the arguments and did not interfere with the order passed by the Original Authority confirming the demand and imposing penalty under Section 78 of Finance Act, 1994. However, since penalty under said Section 78 was imposed, learned Commissioner (Appeals) set aside the penalty imposed under Section 76 of the Finance Act, 1994. Aggrieved by the said order appell....