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2015 (12) TMI 412 - CESTAT CHENNAI

2015 (12) TMI 412 - CESTAT CHENNAI - 2016 (41) S.T.R. 66 (Tri. - 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 has not verified as to on whom the adjudication order was served. Mere dispatch of the order may not result in inference that it was served on the appellant. It should be add .....

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vice, the crucial date for it to discharge penalty was 21.12.2009 and 30 days 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 controverted by Revenue - Decided in favour of assessee. - Appeal No. ST/419/2010 - Final Order No. 40636 / 2015 - Dated:- 16-6-2015 - Shri D.N. Panda, Judicial Member, J. Fo .....

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s also recorded that substantial amount of the demand was discharged before 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 while granting concession of 25% of the tax demand to be discharged as penalty. 3. Revenue supports order of learned Commissioner (Appeals). 4. The only controversy in this app .....

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