2015 (3) TMI 581

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..... s directed against Order-in-Appeal Nos. PJ/363-365/VDR-I/2012, dated 19-12-2012 vide which the first appellate authority upheld the penalties imposed by the adjudicating authority under the provisions of Section 77(1)(c) of the Finance Act, 1994 read with Rule 5A(2) of the Service Tax Rules, 1994. 2. Heard both sides and perused the records. 3.  The issue which falls for consideration of th .....

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..... ually, subsequent to such letter having been given to the department, audit has been taken place and final audit report has also been given to the appellant. 4.  In view of the foregoing, there is no reason to sustain penalty imposed by the adjudicating authority and upheld by the first appellate authority on the appellant for non-cooperation. 5.  Impugned order is set aside and appeal .....

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