2019 (5) TMI 1811

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....Juneja, AR, for the Respondent. ORDER The issue in this appeal is whether interest under Section 75 have been rightly demanded and whether penalty under Section 78 have been rightly imposed. 2. This is the second round of litigation. 3. Heard the parties and perused the record. 4. In the earlier round of litigation in Appeal No. ST/1497/2010-ST(SM), dated 22-3-2017, t....

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.... and work out the balance liability if any, by passing de novo order of adjudication. 5. In response thereto vide Order-in-Original dated 28-2-2018, the Joint Commissioner in para 11 have given the detail chart containing the monthwise duty liability and the satisfaction of same from eligible Cenvat credit by the assessee. It is seen that for the period under dispute, no balance service ta....