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TMI Blog2013 (8) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... omm (AR) Per: P R Chandrasekharan: 1. The appeals and stay applications are directed against order-in-original No. 57/ST/2012/C dated 05/10/2012 passed by the Commissioner of Customs & Central Excise, Nagpur. The stay applications are taken up for consideration. 2. The appellant, M/s. ANE Industries Pvt. Ltd., Chandigarh Road, Nawanshahr, Punjab, is rendering the taxable service of mining servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of penalty was also imposed. Similarly, in respect of short payment of service tax, equivalent amount of penalty was also imposed. In addition to the above penalties, penalties were also imposed under Section 76 and 77 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994. A penalty of Rs.5,000/- was imposed on Shri Gagandeep Singh, Director of the appellant firm. Hence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 5. The Ld. Addl. Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority and pleads for putting the appellant to terms. 6. A specific query was raised by the Bench to the appellant whether they had actually reversed the Cenvat Credit wrongly taken to which the Consultant replied in negative. However, he emphasised that they have not utilized the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of service tax, the position has been admitted and the difference between the amount confirmed and the amount paid by the appellant is towards input/input service credit taken by the appellant. 7.2 As regards the reliance placed by the appellant on Bill Forge Pvt. Ltd. case, in that case the liability to pay duty did not arise and therefore, the Hon'ble High Court held that the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has not made out a case for complete waiver of dues adjudged against them. Accordingly, we direct the main appellant M/s. ANE Industries Pvt. Ltd. to make a pre-deposit of Rs.15 lakhs within a period of eight weeks and report compliance on 10/04/2013. On such compliance, the pre-deposit of balance amount of dues adjudged against the appellants shall stand waived and recovery thereof stayed durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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