2018 (11) TMI 620

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Member (Technical) Shri S.P. Ojha (Consultant) for Appellant(s) Shri Pawan Kumar Singh (Superintendent) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Above stated five appeals are taken together for decision since the issue involved in all of them is similar. 2. Brief facts of the case are that the appellants were providing vehicles to M/s UPSRTC. Revenue collected information from....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imposed equal penalties. Aggrieved by the said orders appellants preferred appeals before Commissioner (Appeals). Learned Commissioner (Appeals) decided all the appeals through a common impugned Order-in-Appeal dated 22.02.2016. The learned Commissioner (Appeals) reduced the penalties imposed under Section 77 and did not interfere with the remaining part of the Order-in-Original. Aggrieved by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ishra decided through said Final Order dated 01.12.2017 had held that the exemption limit for small scale under Notification No.06/2005-ST dated 01.03.2005 is to be examined after allowing abatement @ 60% provided under Notification No.01/2006-ST. We find that on allowing said abatement in none of the financial years from 2008-09 onwards during the period covered by these appeals none of the appel....