2019 (2) TMI 24

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....Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 18.01.2018 passed by the Commissioner (A) whereby he has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant are registered with Service Tax Department for providing services under the category of 'Business Auxiliary Services', "Goods Transport Ag....

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....osed penalty of Rs. 43,93,415/- in terms of provisions of Rule 15(3) of the CCR, 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) who rejected the appeal of the appellant. Hence, this appeal. 3. Heard both sides and perused the records of the case. 4. Ld. Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has be....

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....190) ELT 11 (Bom.). (iii) CCE Vs. Hodek Vibration Technologies P. Ltd., 2016 (339) ELT 92 (Tri. Mumbai). (iv) Kluber Lubrication India Pvt. Ltd. Vs. CCE- Final Order No. 21678/2018 dated 29.10.2018. (v) Aradhya Steel Pvt. Ltd. Vs. CCT, 2018-TIOL-2396-CESTAT-BANG. (vi) Dell International Services India Pvt. Ltd. Vs. CCE, 2018-TIOL-622-CESTAT-BANG. (vii) Bhoruka Aluminimum Ltd. Vs. CCE, My....

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....16) ELT 177 (SC). (ii) Escorts Ltd. Vs. Commissioner of Customs, Faridabad, 2015 (319) ELT 406 (SC). 5. After considering the submissions of both the parties and perusal of the material on record and provisions of Section 73 & 76 of the Finance Act and the judgments relied upon by the appellants cited supra, I find that Section 73(3) is very clear as it states that if tax is paid along with in....