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2019 (10) TMI 583
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....lay of 6 days in filing the appeal which was condoned vide Miscellaneous Order No. 30207/2019, dated 25.04.2019 and none appeared on behalf of the appellant on that day. The matter was listed for final hearing on 14.05.2019 but none appeared on behalf of the appellant and hence it was adjourned to 10.06.2019. As there was no Bench on 10.06.2019, the matter was again listed on 14.08.2019 and none appeared on behalf of the appellant. Therefore the matter was again adjourned to 28.08.2019 and none appeared on behalf of the appellant even on 28.08.2019. Hence the matter has been listed today. Despite several opportunities being given, the appellant has not been appearing during any of the days. Accordingly, I proceed to decide the matter on mer....
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....Rs. 55,600/-. The Department had also filed an appeal against the order of the original authority which was rejected by the first appellate authority by the impugned order. 4. In the present case, the appellant is only contesting the imposition of penalties under sections 77 & 78 of the Finance Act, 1994, on the ground that they have already discharged the service tax along with interest during investigation, prior to the issue of show cause notice. Therefore, imposition of penalty is not justified. They relied on the following case laws: a) Tirupathi Fuels Pvt. Ltd. [2017-TIOL-1075-HC-AP-CX)] b) Addecco Flexione Work Force Solutions Ltd. [2011-TIOL-635-HCKAR. ST) c) Reliance Global Services [2017-TIOL-2313-CES....
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....rror in setting aside the order of penalty and interest contrary to the provisions of Sections 72 and 112 of the Customs Act? (3) Whether the Tribunal has committed an error in holding that the penalty is not imposable merely on payment of money before issue of show cause notice? (4) Whether the Tribunal is competent to waive penalty and interest payable and order confiscation under Section 111 of the Customs Act? (5) Whether the Tribunal has committed an error in holding that the payment of amount by the respondent-company is voluntary? (6) Whether the Tribunal has committed an error in directing waiver of penalty and interest notwithstanding the fact that the respondent-company are disputing their....