TMI Blog2015 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has paid the interest and also 25% of the penalty imposed under Section 78 of the Act within 30 days of receipt of the adjudication order. Therefore, I do not find any merit in the appellant's contention for waiver of penalty under Section 78 of the Act. In the case of Global Facility Management Services Pvt. Ltd. (2013 (5) TMI 230 - CESTAT CHENNAI), the Tribunal upheld the penalty impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant from the service receiver and not remitted to the department, the lower authority has confirmed demand of ₹ 5,31,531/- and imposed equal amount of penalty under Section 78 of the Finance Act, 1944. The Commissioner (Appeals) in the impugned order waived the penalties under Section 76 and 77 of the Act and upheld the penalty under Section 78. He relied upon the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with intention to evade payment of duty by the appellant has been established beyond doubt, the adjudicating authority has rightly invoked extended period and imposed equal penalty under Section 78 of the Act. Further, I find that the appellant has paid the interest and also 25% of the penalty imposed under Section 78 of the Act within 30 days of receipt of the adjudication order. Therefore, I d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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