TMI Blog2015 (4) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... appearance to summons dated 19.08.2008, 30.09.2008, 4.12.2008 and 18.1.2009 totally amounting to ₹ 20,000 - penalty of ₹ 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the penalty depending upon the nature of the case. I therefore did not find any infirmity in the findings of the Ld. Commissioner (Appeals) given in the impugned order - Decided against Revenue. - Appeal No. ST/348/10-MUM - Final Order No. A/434/2015-WZB/SMB - Dated:- 20-2-2015 - Ramesh Nair, Member (J),J. For the Petitioner : Shri R K Das, Dy. Commissioner (AR) For the Respondent : None ORDER Per: Ramesh Nair: The appeal is directed against Order-in-Appeal No. AGS(76)53/2010 dated 22/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellants had already deposited an amount of ₹ 20,000/- towards penalty vide Challan dated 31.03.2010. In view of the above, I order reduction of penalty to ₹ 5000/- each against non appearance to summons dated 19.08.2008, 30.09.2008, 4.12.2008 and 18.1.2009 totally amounting to ₹ 20,000/-. As regards to penalty imposed under Section 70 ibid for delayed filing of returns, I do not find any reason to interfere with the OIO dated 30.11.2009 passed by the Asst. Commissioner. 8. In view of the above, appeal filed by the appellants against order in original No. 46/ST/AC/2009 dated 30/11/2009 passed by the Asst. Commissioner (Service Tax), Central Excise and Customs, Aurangabad is allowed partially and the said OI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Central Excise Officer, when issued with a summon for appearance to give evidence or to produce a document in an inquiry,shall be liable to a penalty which may extend to [ten] thousand rupees or two hundred rupees for every day during which such failure continues, whichever is higher, starting with the first day after the due date, till the date of actual compliance; (d) who is required to pay tax electronically, through internet banking, fails to pay the tax electronically, shall be liable to a penalty which may extend to [ten] thousand rupees; (e) who issues invoice in accordance with the provisions of the Act or rules made thereunder, with incorrect or incomplete details or fails to account for an invoice in his books of acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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