2021 (9) TMI 923

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....ellant is partially allowed to the extent of reducing penalty under section 78(1) of the Finance Act, 1994 to Rs. 15,97,932/-. All other amounts of Service Tax, Interest and penal liabilities & late fees under the Order-in-Original No. 47/ST/JC/2017 dated 29.08.2017 passed by the Joint Commissioner, CST & Central Excise, Aurangabad are upheld." 2.1 The appellant has filed this appeal against the order of the Commissioner (Appeals) limiting the penalty to Rs. 15,97,932/-, stating various grounds and decisions, - • Hajarilal Jangid [2011 (24) STR 510 (Tri.-Mumbai)] • Spectrum Power Generation Ltd. [2017 (3) GSTL 500 (Tri.-Hyd.)] • Galaxy Construction Pvt. Ltd. [2017 (48) STR 37 (Bom.)] • ....

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.... and the appellant appears afterwards and satisfies the Tribunal that there was sufficient cause for his nonappearance when the appeal was called on for hearing, the Tribunal shall make an order setting aside the dismissal and restore the appeal." 3.2 In view of the above provisions, this appeal is liable for dismissal on the ground of non-prosecution of the appeal in terms of Rule 20 of the CESTAT (Procedure) Rules, 1982. 3.3 The Commissioner (Appeals) has in para 11.3 of the impugned order recorded as follows:- "11.3 Therefore, total penalty of Rs. 15,97,932/- under section 78(1) of the Finance Act, 1944 is required to be upheld because the appellant had contravened the provisions of the Act & Rules made there-under with in....