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2015 (7) TMI 1043 - CESTAT AHMEDABAD

2015 (7) TMI 1043 - CESTAT AHMEDABAD - TMI - Penalties under Section 76, 77 & 78 - entire service tax along with interest and 25% penalty was paid by the appellant before the issue of Show Cause Notice - Held that:- It is a case of the appellant that penalties in excess of 25% penalty paid under Section 78 of the Finance Act, 1944 are not imposable, when the same has been paid before the issue of Show Cause Notice alongwith duty and interest. It is observed that as per Para 4 of O.I.A Dated 28.0 .....

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ance Act, 1944. In view of the above observations penalties imposed under Section 76, 77 and in excess of 25% under Section 78 of the Finance Act, 1944 are required to be set-aside and appeal filed by the appellant is required to be allowed to that extent. - Decided partly in favour of assessee. - Appeal No : ST/10191/2015, Application No : ST/COD/10142/2015 - Order No. A/10861 / 2015 - Dated:- 23-6-2015 - MR. H.K. THAKUR, J. For Appellant : Shri Kalpesh Patel, Proprietor For Respondent : Shri G .....

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on-II appellant came to know of the O.I.A. It was argued that said O.I.A was not received by the appellant due to the mistake of the advocate before 19.01.2015, when the appellant received a letter from the Department. It was his case that appeal was filed within one to one from the date of receipt of letter dated 19.01.2015 alongwith condonation of delay application. Appellant also filed an affidavit dated 06.04.2015 to that extent. The delay has been suitably explained and is condoned. 3. Rega .....

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