2012 (8) TMI 719

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 76 is waived - appellant is given an opportunity to pay 25% of the penalty under Section 78 in 30 days of receipt of the order - SERVICE TAX APPEAL NO. 1375 of 2011 - ST/A/330 of 2012-CUS. - Dated:- 17-4-2012 - MS. ARCHANA WADHWA, MATHEW JOHN, JJ. M. Garg for the Appellant. K.K. Jaiswal for the Respondent. ORDER Mathew John, Technical Member After hearing both th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sioner (Appeals) reduced the duty demanded to Rs. 40,131/-. He also allowed Cenvat credit amounting to Rs. 21,242/- on input services availed by the appellant from multistage operators. However, he imposed penalty equal to Rs. 40,131/- under Sections 76 and 78. 3. The submission of the Counsel is that since once Cenvat credit is allowed the net duty liability is Rs. 18,889/-. So the penalty sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X