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2016 (3) TMI 781 - CESTAT MUMBAI

2016 (3) TMI 781 - CESTAT MUMBAI - TMI - Imposition of penalty - Section 78A of the Finance Act, 1994 - Held that:- this Section cannot be invoked for any aberrations by the assessee prior to 10.05.2013 as it was brought into statute with effect from 10.05.2013. Therefore, penalty is not imposable. - Decided in favour of appellant - Application No. ST/EH/95277/15, Appeal No. ST/87423/15 - A/85676/16/STB - Dated:- 1-2-2016 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : .....

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nd that this appeal is filed by the appellant against personal penalty imposed by the adjudicating authority under the provisions of Section 78A of the Finance Act, 1994. The appellant is a President and Group CEO of one of the assessee M/s Sarku Engineering Service. The adjudicating authority has confirmed the service tax liability on the main Company after following due process of law and also imposed penalty on the appellant under Section 78A of the Finance Act, 1994. 4. Learned Counsel submi .....

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