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M/s Bhavika Engineers Versus C.C.E. & S.T. -Vadodara-ii

2015 (7) TMI 1043 - CESTAT AHMEDABAD

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 unde .....

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ty, the entire amount of service tax alongwith interest and penalty of 25% was paid by the appellant during investigation. Under the provisions of Finance Act, 1944 when the entire amount of service tax alongwith interest and 25% penalty is paid befo .....

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ions 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 .....

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H.K. Thakur This COD Application and appeal has been filed by the appellant with respect to O.I.A No. PJ/520/VDR-II/2012-13 Dated 28.02.2013. 2. Shri Kalpesh Patel, Proprietor of the appellant appeared in this case and submitted that the outcome of t .....

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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 rec .....

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25% Shri Kalpesh Patel argued that the entire service tax along with interest and 25% penalty was paid by the appellant before the issue of Show Cause Notice and that other penalties under Section 76, 77 & 78 of the Finance Act, 1944 are not impo .....

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5% penalty was paid by the appellant before the issue of Show Cause Notice. 5. Heard both sides and perused the case records. 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 .....

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