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CCE, Raipur Versus M/s. Navbharat Explosives Co. Ltd. And (Vice-Versa)

2018 (2) TMI 834 - CESTAT NEW DELHI

Goods Transport Agency Service - benefit of reduced penalty u/s 78 - Held that: - For availing reduced penalty of 25%, the assessee has to deposit the adjudged tax with applicable interest along with 25% of the penalty imposed under Section 78, withi .....

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Penalty u/s 76 - Held that: - when penalty has already been imposed under Section 78, we hold that prior to amendment in Section 78 w.e.f. 10.05.2008, there is no bar in imposing penalty under both the sections - penalty u/s 76 upheld. - Appea .....

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mber (Technical) Rep. by none for the appellant. Rep. by Ms. Neha Garg, AR for the respondent. ORDER Per: B. Ravichandran When the case was called, none appeared on behalf of the assessee/appellant, who filed appeal against the impugned order and als .....

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been provided, with due notice on various occasions, these appeals are taken up for disposal, taking assistance from the ld. AR and on perusal of the appeal records. 2. The appellant are engaged in the manufacture of slurry explosives and detonating .....

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roceedings were initiated against the appellant/assessee for non-payment of service tax and for imposing penalties. The Original Authority vide his order dated 11.10.2011 confirmed service tax liability of ₹ 2,83,722/-. He also imposed penalty .....

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that the appellant/assessee did not deposit 25% of the penalty amount under Section 78 within 30 days and as such, facility of reduced penalty is not available to them. 3. The assessee/appellant is aggrieved by non-availability of facility of reduced .....

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for reduced penalty, we note that the provisions of Section 78 are very clear and unambiguous. For availing reduced penalty of 25%, the assessee has to deposit the adjudged tax with applicable interest along with 25% of the penalty imposed under Sec .....

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d by the Hon ble Delhi High Court in the case of Principal Commissioner of Service Vs. Tops Security Ltd. vide judgement dated 5.12.2015 in CEAC 42/2015. 6. Regarding the appeal by Revenue for non-imposition of penalty under Section 76, when penalty .....

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