2017 (11) TMI 1733

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.... Shri Naveen Kushalappa, AR For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 10.06.2013 passed by the Commissioner (A) whereby the Commissioner (A) has imposed equal penalty under section 78 of Finance Act, 1994. 2. Briefly the facts of the present case are that it was observed by the audit team that the appellants had not made ....

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.... & 78 of the Act. 3. On these allegations, a show cause notice was issued demanding penalty and after following the due process, the original authority confirmed the demand. 4. Aggrieved by the said order, the appellant filed the present appeal before the Commissioner (A) who also confirmed the order-in-original. 5. Heard both the parties and perused the records. 6. Learned Counsel for....

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.... 2016-TIOL-2311-CESTAT-Hyd; • Veriton Software Solution Pvt Ltd vs. Comissioner of Central Excise, Customs and Service Tax, Mysore 2015-TIOL-533-CESTAT-Bang. 7. She further submitted that there is no suppression on the part of the appellant and the non-payment of service tax on few invoices pertaining to payment in foreign exchange was primarily on account of oversight and clerical....

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....Commissioner of Central Excise & ST, Surat 2014 (36) STR 808 (Tri-Ahmd) 8. She further submitted that the penalty is not imposable when the situation is revenue neutral and for this submission, she relied upon the decision in the case of Nirlon Ltd. Vs. Commissioner of Central Excise, Mumbai 2015-TIOL-96-SC-CN. 9. On the other hand, the Learned AR reiterated the findings of the impugned orde....