2019 (2) TMI 1104

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.... period July, 2014 to February, 2016. By this appeal the assessee is challenging the penalty levied by the adjudicating authority and confirmed in the impugned order by the Commissioner GST & CE (Appeals), under Section 78 of the Finance Act, 1994. 2. Today when the matter came up for hearing, Shri Muthuvenkataraman, Ld. Advocate appearing for the assessee-appellant submitted that the first appel....

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....m Vs. Madras Auminium Co. Ltd. 3. 2013 (288) ELT 161 Uniworth Textiles Ltd. Vs. CCE, Raipur. 3. Per contra, Ld. AR opposes the arguments put forth by the Ld. Advocate. He submits that only on verification of documents during audit the material fact had come to the notice of the department and hence allegation suppression of facts made them liable to imposition of penalty under Section 78 of the....