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2019 (10) TMI 169
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....dent ORDER Per: P DINESHA Heard Mr. M.A Narayana, Learned Counsel for the appellants and Mr. K.Murali, Authorized Representative for the Revenue. 2. Learned Counsel for the appellants points out that the only issue in the appeal is the levy of penalty under Section 78. He also points out that the appellant is providing inter alia 'Manpower Recruitment & Supply Agency', 'Cleaning Servic....
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...., adjudication order came to be passed appropriating the duty and interest; and the adjudicating authority also imposed equal amount of penalty under Section 78 (1) of the Finance Act, 1984. The appellant having not met with success in its first appeal against the levy of penalty under Section 78, is before this Forum. 3. Admittedly, the tax as well as the interest has been paid much before the....