2018 (4) TMI 1675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : Shri P. Juneja, Authorized Representative (DR) ORDER Per. Archana Wadhwa :- The challenge in the present appeal is to imposition of penalty of Rs. 26,09,406/- in terms of the provisions of Section 78 of the Finance Act, 1994 and another penalty of Rs. 10,000/- imposed in terms of Section 77 (1) (a) and of Rs. 10,000/- in terms of Section 77 (2) of the Act 2. As per facts o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cated by the Original Adjudicating Authority imposing penalties, as detailed above, alongwith imposition of penalty in terms of Section 76 of the Act. On appeal, the Commissioner (Appeals) set aside the penalty imposed under Section 76 but upheld the penalties imposed under Section 77 and 78 of the Act. Hence, the present appeal. 4. Learned Advocate appearing for the appellant submits that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ction 80 of the Finance Act should be extended to him. 5. The learned DR appearing for the Revenue submits that since the appellant had not taken the registration, had not filed ST-3 returns and the entire facts came to the notice of the Revenue by the enquiry conducted by DGCEI officers, the imposition of penalty upon him is justified. 6. After appreciating the submissions made by both the ....