2017 (7) TMI 1297

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.... Member (Technical) For The Appellant : Shri VR Reddy, Assistant Commissioner (AR) For The Respondent : Shri Anshul Jain, Advocate ORDER Appeal has been field by Revenue against order-in-appeal no. 34/COMMR(RS)/LTU-M/ST/2016-17 dated 26th July 2016 of Commissioner of Central Excise & Service Tax, Large Taxpayer Unit, Mumbai and pertains to enhancement of penalty on respondent consequen....

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....restriction of the penalty to 15%, provided the assessee discharges the tax liability, interest thereon and the penalty within thirty days of the issue of the show cause notice, or to impose penalty equivalent to the tax that has been evaded with the option of restricting penalty to 25% of the determined amount if the tax, interest and the reduced penalty are deposited within 30 days of the issue ....