2022 (12) TMI 1050

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..... ssistant Commissioner (Authorized Representative) for the Respondent ORDER RAMESH NAIR Shri Paresh B.Sheth, Learned Counsel on record submitted a written submission dated 19.10.2022, and requested that the appeal be decided on the basis of written submission and the appeal records. The brief facts of the case are that during the course of audit on scrutiny of the balance sheet/trial balance, l .....

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..... rder in original and rejected the appeal except modification in imposition of penalty under Section 76 and 78. Being aggrieved by the order in appeal appellant filed the present appeal. As per the submission made by the appellant through written submission they have not contested the demand. However, they submit that since the Service tax was paid in excess. The excess amount may be adjusted again .....

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..... his be so the Commissioner(Appeals) should have considered this issue. However, the Commissioner (Appeals) has not given any finding on the claim of the appellant to settle the case under Section 73(3) of Finance Act, 1994. Therefore, we are of the view that matter needs to be reconsidered in the light of Section 73(3) of Finance Act, 1994. Hence, the impugned order is set aside, appeal is allowed .....

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