Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 997 - CESTAT KOLKATAWhether penalty of ₹ 43,819/-enhanced by First Appellate Authority under OIA dated 24.07.2012, read with ROM order dated 16.08.2012, is sustainable or not? Held that: - imposition of penalty under Section 78 of the Finance Act was not the subject matter of the show cause notice and OIO passed by the Adjudicating Authority and the appeal filed by Revenue. Therefore, First Appellate Authority has gone beyond the scope of the proceedings to hold liability of penalty under Section 78 of the Finance Act, 1994. Revenue has not filed any appeal against OIA dated 24.07.2012 and ROM order dated 16.08.2012 to contest that Commissioner(Appeals) has wrongly upheld imposition of penalty under Section 78 of the Finance Act, 1994 - appeal filed by the appellant with respect to enhanced penalty of ₹ 43,819/- is required to be allowed by setting aside the orders passed by the First Appellate Authority - appeal allowed by way of remand.
|