TMI Blog2018 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity. Since the appellant has paid the entire demand along with interest and there being no evidence for suppression of facts, the penalty imposed under section 78 is unwarranted - penalty imposed under section 78 set aside without disturbing the demand or interest thereon - appeal allowed in part. - ST/00306/2012-DB - FINAL ORDER NO. 42687/2018 - Dated:- 23-10-2018 - Smt. Sulekha Beevi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-AC, dated 30.03.2011. Aggrieved, the appellant preferred an appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) dismissed the appeal and upheld the lower authority's order vide Order-in-Appeal Sl. No. 152/2011, dated 29.09.2011. Hence this appeal. 2. On behalf of appellant learned counsel Ms. D. Naveena appeared and argued. It is submitted that the issue involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger limitation period cannot be invoked. However, since the appellant has paid the entire amount of service tax along with interest, even before the issuance of show-cause notice, it is prayed that the penalties imposed may be set aside. 3. The learned Authorised Representative Shri S. Govindaraj supported the findings in the impugned order. 4. Heard both sides. 5. The appellant is contes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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