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M/s Bharat Cam Industries Versus Commissioner of Central Excise, Kolhapur

2015 (9) TMI 1401 - CESTAT MUMBAI

Imposition of penalty under section 77, 78 and also section 70 - Held that:- Penalties imposed under section 70 read with rule 7C of the service tax rules cannot be waived any conditions. Accordingly, the penalties imposed under section 70 is upheld .....

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r section 78, find that the appellant has discharged 25% of penalty as per section 78. In the facts and circumstances of this case find nothing in records to invoke provisions of section 80 of the Finance Act 1994 for setting aside the penalty. In an .....

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Ravindran, Member (Judicial) Shri M.A. Nyallkalkar, Advocate for Appellant Shri P.V. Sekhar, Deputy Commissioner (AR), for Respondent ORDER Per: M.V. Ravindran This matter is listed for the maintainability as the amount involved in this case is less .....

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volved in this case that regarding the penalty imposed on the appellant under section 78 of the Finance Act 1994, as also penalty under section 77 of the Finance Act 1994. 4.I find from the records that the appellant had admitted the service tax liab .....

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section. The appellant is contesting the imposition of penalty under section 77, 78 and also section 70. 5.In my considered view penalties imposed under section 70 read with rule 7C of the service tax rules cannot be waived any conditions. Accordingl .....

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