2016 (1) TMI 151

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..... made the payment. The facts on record go in favour of the respondents and this is a situation where provisions of Section 80 of Finance Act 1994 would be applicable. There is no proper justification and substance in the appeal of the appellant - Decided against Revenue. - E/991/2012-SM - - - Dated:- 14-9-2015 - Ashok K Arya, Member (T) For the Appellant : Mr Ajay Saxena, AR For the R .....

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..... . The Department is arguing that the said order-in-appeal dated 27.01.2012 has to be set aside and penalties are to be imposed again and recovered from the respondent. 3. The learned Commissioner (A.R.), Mr. Ajay Saxena appearing for the appellant namely Commissioner of Central Excise has been heard. He says that penalty is definitely imposable though the respondent is semi-literate, cannot und .....

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