2022 (12) TMI 1050

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....e Appellant Shri Tara Prakash, Assistant Commissioner (Authorized Representative) for the Respondent ORDER RAMESH NAIR Shri Paresh B.Sheth, Learned Counsel on record submitted a written submission dated 19.10.2022, and requested that the appeal be decided on the basis of written submission and the appeal records. The brief facts of the case are that during the course of audit on scruti....

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....held that there is no infirmity in the order in original and rejected the appeal except modification in imposition of penalty under Section 76 and 78. Being aggrieved by the order in appeal appellant filed the present appeal. As per the submission made by the appellant through written submission they have not contested the demand. However, they submit that since the Service tax was paid in excess.....