2025 (4) TMI 1390

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....ecided in the present appeal is whether penalty for failure to appear before the Central Excise Officer when issued with summon for appearance to produce documents in an inquiry is sustainable or not. In this regard, I refer to line no 5 under point no. 5.1.3 of Chapter 5 relating to "SELECTION OF TAXPAYERS FOR AUDIT" OF THE Service tax Audit manual 2011 wherein, it has been categorically specified that:- It is also suggested that the taxpayers whose returns were selected for detailed scrutiny may not be taken up for Audit that year, to avoid duplication of work. The appellant has informed before me and also the adjudicating authority that their detailed scrutiny had been completed in February 2019 and nowhere the claim of the appel....

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....ocuments and finally they were submitted the documents after a delay of 710 days. 2.2 As appellant did not submit the records within a reasonable/stipulated time a show cause notice dated 05.07.2019 was issued to the appellant asking them to show cause as to why penalty should not be imposed upon them under Section 77 (1) of the Finance Act, 1994. 2.3 The said show cause notice was adjudicated as per the Order-in-Original dated 12.02.2020 wherein following has been held:- "ORDER I impose a penalty of Rs. 142000/- (one lakh forty two thousand) only on M/S Bulwarkpro Securities Private Limited, 3/554, Jankipuram Extension, Lucknow-2260217 under Section 77(1) of the Finance Act 1994 read with Section 174 of the CGST Act, 2017." 2.4 Ag....