2020 (2) TMI 1069

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.... Shri Yaduvir Singh, DR - for the respondent ORDER Ashok Jindal: The appellant is in appeal against the impugned order contesting the penalty imposed on them of Rs. One lakh under Section 76 of the Finance Act, 1994. 2. The facts of the case are that the appellant is engaged in construction services and also providing manpower recruitment agency services. An audit was conducted for the....

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....w compass, therefore, the appeal is taken up for disposal. 4. The learned Authorised Representative submits that the appellant did not pay the interest before issuance of the show cause notice, therefore, the penalty under Section 76 of the Finance Act, 1994 is imposable on the appellant. 5. Heard the learned Authorized Representative and perused the record. 6. On perusal of the record, I....