TMI Blog2019 (9) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... on 10.12.2010 and the same has also been appropriated by the adjudicating authority. It is deemed appropriate to invoke the provision of Section 80 in respect of the penalties imposed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 78808 of 2018 - Final Order No…77058/2019 - Dated:- 19-9-2019 - HON BLE SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80,944/- alongwith interest of ₹ 16,605/-. Since the entire demand alongwith interest was already paid by the appellant assessee, the same was appropriated by the adjudicating authority. Penalty of ₹ 1,61,888/- was imposed under Section 78 and penalty of ₹ 5000/- has been imposed under Section 77 of the Finance Act, 1994. 3. On appeal, the Ld. Commissioner (Appeals) upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of hearing, Chartered Accountant s certificate dated 17.07.2019 has been filed alongwith proof of payment of the demand alongwith interest. The Chartered Accountant has certified as under:- This is to certify that Electro Zavod (India) Pvt. Ltd. (Assessee Code AAACE6715DM001 and STC No AAACE6715DST001) have made deposits against duty (service tax) and interest demanded as detailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppropriated Appropriated (Copies of duly attested challans are enclosed) This is to further certify that the abovementioned assessee has not taken/availed input tax credit under the Cenvat Credit Rules, 2004 of the amount of duty (pre) deposited ad mentioned above. This certificate is being issued on the basis of examination of records maintained by the above named assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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