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2016 (1) TMI 483

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..... pta, Advocate for Mr. Jagmohan Bansal, Advocate For The Respondent : Mr. Sunish Bindlish, Advocate with Ms. Shriya Kalra, Advocate AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the assessee under Section 35G of the Central Excise Act, 1944 against the order dated 1.10.2015 (Annexure A-6) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referr .....

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..... re A-1) asked the Chief Engineer of Thermal Plant that whether any industrial or trading activity is being carried out by them; whether the work being done by co-operative societies of cleaning is of technical nature and whether it pertains to plant or machinery or office or residential area in Thermal Plant. In pursuance thereto, the office of Deputy Chief Engineer opined that the work of cleanin .....

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..... d imposed penalty of equal amount under Section 78 of the Act and further imposed penalty of Rs. 200/- per day under Section 77 of the Act. Feeling aggrieved, the appellant filed an appeal before the Commissioner (Appeals) who vide order dated 3.12.2012 (Annexure A-4) reduced the amount of service tax from Rs. 34.19 lacs to Rs. 26.59 lacs and accordingly reduced the penalty under Section 78 of the .....

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..... d a further sum of Rs. 6,70,252/- on 7.12.2015 in terms of order dated 4.12.2015 passed by this Court, thus, making deposit of 50% of the entire service tax of Rs. 26,59,784/-. 4. Learned counsel for the revenue opposed the prayer made by the learned counsel for the appellant and submitted that the Tribunal has rightly directed the appellant to deposit the entire amount of service tax. 5. This C .....

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