2015 (7) TMI 33

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..... ran: The appeal arises from Order-in-Appeal No. SR/254/NGP/2011 dated 21/02/2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Vide the impugned order the lower appellate authority has upheld the imposition of penalties under Sections 76, 77 and 78 of the Finance Act, 1994 on the appellant, M/s. Shridhar Castings Pvt. Ltd. Nagpur, for delayed payment of service tax .....

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..... been initiated ab intio. Section 80 of the Act provides for waiver of penalties, which discretion has not been exercised by the lower authorities. Accordingly, it is pleaded that the penalties imposed on the appellant be waived and the appeal allowed. 4. The learned Superintendent (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. I have carefully considered the .....

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