2025 (5) TMI 2192

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....nue : Shri Himanshu P Shrimali, Superintendent (AR) ORDER DR. AJAYA KRISHNA VISHVESHA : This appeal is directed against the Order-in-Appeal dated 31.08.2017 passed by the Commissioner (Appeals), GST & Central Excise ST, Vadodara through which the learned Commissioner (Appeals) upheld the order-in-original and rejected the appeal. 2. The facts of the case, in brief, are that the show cause no....

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....ase of M/s. Brij Construction Company under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. 4. Learned AR agrees that the case of main appellant M/s. Brij Construction Company has been settled, however, reiterates that the appellant is liable for penalty under Section 78A(a) of Finance Act, 1994. 5. I have heard both the sides and perused the record. I find that there are various d....