TMI Blog2024 (3) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned Advocate, in the case on hand, has already been addressed to in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, RAIPUR [ 2020 (12) TMI 912 - CESTAT NEW DELHI] and settled in favour of the taxpayer where it was held that It is, therefore, not possible to sustain the view taken by the Principal Commissioner that penalty amount, forfeiture of earnest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es? 2. Shri S. Muthuvenkataraman, learned Advocate appeared for the appellant and learned Shri M. Ambe, Deputy Commissioner (AR) defended the Revenue. 3. The learned Advocate would submit, at the outset, that the issue involved has already been addressed to by various CESTAT Benches and hence, the same is no more res integra. He would also refer to Circular No. 178/10/2022-GST dated 3.8.2022 to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stern Coalfields Ltd. v. Commissioner of C.Ex. S.T., Raipur [2021 (55) G.S.T.L. 549 (Tri. Del.)] (iv) M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. v. Principal Commissioner [2021 (2) TMI 821 CESTAT, New Delhi] (v) Bharat Heavy Electricals Ltd. v. Commissioner of G.S.T. C.Ex., Tiruchirappalli [2023 (4) TMI 1196 CESTAT, Chennai] (Final Order No. 40311 of 2023 dated 4 Appeal No.: ST/40333/2021-DB 26.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
