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M/s Shree Venkatesh Medical Agencies Versus Commissioner of Central Excise And Service Tax, Raipur

2015 (5) TMI 806 - CESTAT NEW DELHI

Demand of service tax - Invocation of extended period of limitation - Held that:- Revenue has not filed any appeal against the impugned Order-in-Appeal for dropping the penalty under Section 78 ibid. The period involved in this case is October, 2002 .....

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the Show Cause Notice dated 23.02.2008 was actually received by the appellants on or before 25.02.2008) and therefore is hit by time bar in view of the analysis above. When the entire demand covering the period October, 2002 to December, 2006 is a me .....

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any question of law or interpretation thereof. - Decided in favour of assessee. - Application No. ST/STAY/58752/2013-CU(DB), Appeal No. ST/58130/2013-CU(DB) - Dated:- 2-3-2015 - G Raghuram, President And R. K. Singh, Member (T),JJ. For the Appellant .....

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ed by the original adjudicating authority. However, the Commissioner (Appeals) while setting aside the mandatory penalty under Section 78 of the Finance Act, 1994, in paras 7 and 8 of the impugned order observed as under:- "7. Regarding impositi .....

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nder Section 78 of the Act is not justifiable. My aforesaid views find support from the Apex Courts decision in the case of M/s. Uniflex Cables Ltd. Vs. CCE Surat-II (2011(271) ELT.161 (SC) wherein it has been held that penalty is not imposable when .....

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penalty. 8. Under the facts and circumstances as stated above, I consider that this is a fit case of waiver of penalties imposed under Section 78 of Finance Act, 1994. In the result appeal is partially allowed by setting aside penalties imposed upon .....

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ons/criteria for liability to penalty under Section 78 ibid. As stated earlier, Commissioner (Appeals) has come to a reasoned/clear finding that the conditions/criteria for imposing mandatory penalty under Section 78 ibid are not satisfied in this ca .....

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