2015 (12) TMI 152

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..... Ganesh Havannur, AC (AR), for the Respondent. ORDER The appeal along with stay application has been filed against the impugned order dated 14-3-2014 passed by the Commissioner of Central Excise (Appeals-II), Bangalore, wherein penalty imposed under Section 78 of the Finance Act, 1994 in the adjudication order has been upheld. 2. The brief facts of the case are that during the period 2005-0 .....

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..... ed by the Commissioner (Appeals) by confirming the penal liability. Hence, the present appeal before this Tribunal. 3. Heard the ld. counsels of both the parties and perused the records. 4. I find that neither any specific allegations have been made in the show cause notice nor any findings recorded in the impugned order that non-payment of service tax by the appellant within the stipu .....

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..... hat the service tax along with interest has been paid by the appellant, before issue of the show cause notice. 6. In view of the above, there is no substance in the impugned order and accordingly, after waiving the requirement of pre-deposit, I allow the appeal in favour of the appellant. (Operative portion of the order was pronounced in open Court)
Case laws, Decisions, Judgements, Ord .....

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