2019 (5) TMI 1811

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..... ORDER The issue in this appeal is whether interest under Section 75 have been rightly demanded and whether penalty under Section 78 have been rightly imposed. 2. This is the second round of litigation. 3. Heard the parties and perused the record. 4. In the earlier round of litigation in Appeal No. ST/1497/2010-ST(SM), dated 22-3-2017, this Tribunal had allowed the appeal of the .....

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..... by passing de novo order of adjudication. 5. In response thereto vide Order-in-Original dated 28-2-2018, the Joint Commissioner in para 11 have given the detail chart containing the monthwise duty liability and the satisfaction of same from eligible Cenvat credit by the assessee. It is seen that for the period under dispute, no balance service tax is payable. Thereafter, the adjudicating au .....

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..... . Accordingly, I hold that the order of Court below is illegal. Accordingly, the demand of interest under Section 75 and penalty under Section 78 are set aside. The penalty under Section 70 read with Rule 7C is upheld. 7. Thus, the appeal is allowed in part. The appellant is entitled to consequential benefit in accordance with law. (Dictated and pronounced in open Court)
Case laws, Deci .....

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