2009 (5) TMI 811

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..... d by the Commissioner (Appeals) whereby penalty under Section 78 of the Finance Act, 1994 was set aside. 2. After hearing both sides and on perusal of the records, it is seen that the respondents had provided service of Commercial or Industrial Construction. Tax was demanded for the period from 2005 to 2007 vide Show Cause Notice dated 6-9-2007. Original authority confirmed the demand of tax and .....

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..... fore, Commissioner (Appeals) upheld the demand of duty for the extended period and dropped the penalty under Section 78, is contradictory. So, the matter is required to be examined on the facts. It appears from the impugned order that the respondents have neither replied to the Show Cause Notice, nor attended personal hearing before the original authority. Therefore, impugned order is set aside an .....

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