2018 (3) TMI 996

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..... psharan, Assistant Commissioner (AR), For the Respondent Per : S.S GARG The present appeal is directed against the common impugned order dated 27.05.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) rejected the appeal of the appellant but set aside the penalty under Section 78 of the Finance Act. Briefly the facts of the present case are that the appellants are provid .....

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..... tices issued were confirmed after due process. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (Appeals) who rejected the appeal. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly considering th .....

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..... low: "6. On a careful consideration of the submissions made, I find that the defense taken by the appellant in respect to the show-cause notice needs to be considered in its correct perspective. I find that both the lower authorities have not recorded any findings on the various submissions made by the appellant before them. In view of this, without expressing any opinion on the merits of the ca .....

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