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M/s. Saraswathy Agency Versus CCE, Puducherry

2015 (12) TMI 412 - CESTAT CHENNAI

Imposition of penalty - whether concession in penalty to the extent of 25% of the tax liability discharged before the appellate authority disposed the appeal is deniable when such concession was allowed by adjudication order - Held that:- Department .....

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epartment verified the address of the addressee from envelope containing the order and caused an inquiry, truth would have been discovered to reach to a conclusion that the envelope containing the adjudication order was served on the assessee. In abs .....

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s therefrom was to be reckoned. - to reduce litigation and also considering discharge of tax liability which is not in dispute by Revenue, penalty is reduced to 25% of tax liability which is also said to have been discharged by the appellant and not .....

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Subramaniyam, AC (AR) ORDER Heard both sides and perused the records. 2. Appellants contention is that the adjudication order which had granted concession to the appellant was not served on the appellant on 18.3.2009 at all. Therefore, it obtained a .....

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issuance of the show-cause notice which is clear from para 12(ii) of the adjudication order. Appellant has also discharged interest liability as required by law. The authority for no reason imposed penalty under section 78 of the Finance Act, 1994 wh .....

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ty discharged before the appellate authority disposed the appeal is deniable when such concession was allowed by adjudication order. Learned counsel submits that due to delay in service of the adjudication order, which was received by it on 21.12.200 .....

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te authority has co-existence and co-terminus power. If the appellant has shown its bonafide in discharging substantial amount of the demand prior to issuance of show-cause notice, learned Commissioner (Appeals) he had also power to extend concession .....

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lant. It should be addressed to the right addressee. There is no finding to that effect. Had the department verified the address of the addressee from envelope containing the order and caused an inquiry, truth would have been discovered to reach to a .....

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