TMI Blog2018 (12) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... justice as the contentions raised by the appellant in their letter dated 11.08.2006, 19.09.2006 and 10.11.2006 have not been considered. Further, both the authorities have wrongly imposed penalty under Section 76 and 78 which cannot be legally imposed - Further there is a calculation error in the computation of service tax and it appears that the adjudicating authority has taxed ₹ 1,85,392/- again. The matter is remanded to the original authority to consider the submissions of the appellant submitted in letters dated 11.08.2006, 19.09.2006 and 10.11.2006 and pass a fresh order in accordance with law after considering the cenvat claim of the appellant also - appeal allowed by way of remand. - ST/188/2009-DB - Final Order No. 218 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urteen only) short paid for the period from August 2002 to September 2005. Interest was also demanded and penalty under Section 76, 77 and 78 was also imposed. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rejected the appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that impugned order is not sustainable in law as the same has been passed only on the basis of contents of the letter dated 09.06.2006 of the appellant. He further submitted that the said letter has wrongly been considered as reply to the show-cause. He further submitted that the original authority mainly relied upon the contents of the letter dated 09.06.2006 to pass an order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the amount of ₹ 9,54,890/- (Rupees Nine Lakhs Fifty Four Thousand Eight Hundred and Ninety only) includes ₹ 1,85,392/- (Rupees One Lakh Eighty Five Thousand Three Hundred and Ninety Two only) going by the learned adjudicating authority s own order and therefore adjudicating authority has erred in taxing ₹ 1,85,392/- (Rupees One Lakh Eighty Five Thousand Three Hundred and Ninety Two only) again. He further submitted that the Tribunal has consistently held that penalties under Section 76 78 cannot be imposed simultaneously. For this submission, he relied upon the decision in the case of Remac Marketing (P) Ltd. Vs. CST, Kolkata 2009 (13) S.T.R. 658 (Tri.-Kolkata). 4. On the other hand the learned AR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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