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2019 (5) TMI 233 - CESTAT NEW DELHIQuantum of Penalty u/s 78 of FA - failure to discharge service tax properly - whether the Commissioner (Appeals) have rightly refuse to set aside the penalty under Section 78 of the Finance Act, although he has allowed reduction of the penalty amount by 50% in terms of proviso to Section 78? - HELD THAT:- There is admitted failure on the part of the appellant in paying the taxes properly. Further, appellant also failed to pay service tax with interest prior to issue of show cause notice. However, subsequent to passing of the order-in-original on 27.09.2017 appellant have deposited the adjudicated dues by several challans being challan Nos. 01210 to 01217, 01221, 01223, 01295 to 01298, 01290, 01291, 01293, 01280, 01281, 01286, 01323 to 01326 all dated 28.09.2017. The appellant is entitled to benefit of 25% penalty, under the overall facts and circumstances and also the fact that the appellant have admitted tax liability at the time of personal hearing before the adjudicating authority. This appeal is allowed in part and penalty under Section 78 is reduced to 25% of the adjudicated tax dues.
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