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TMI Blog2011 (8) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... of Finance Act, 1994 within 30 days of the communication of this order. If the assessee is found to have deposited the service tax, interest and penalty to the extent of 25% within 30 days of the communication of the order of this Tribunal, assessee will be treated to have discharged full liability arising out of these proceedings - Failure to pay any of these amounts to the full extent within 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court of Gujarat has remanded the matter with a direction to decide the issue afresh in the light of decision of the Hon ble High Court in the case of CCE Vs. Port Officer reported in 2010 (19) STR 641 (Guj.). 3. Nobody is present on behalf of the respondents despite notice. The matter had been listed on 17.06.11 also and on that date also no one was present. 4. In this case the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing the decision of the Hon ble High Court that penalty cannot be reduced under Section 78 and in this case it is against the rejection with the Revenue is in appeal, the penalty under Section 78 of Finance Act, 1994 imposed by the original adjudicating authority is upheld and the order of the learned Commissioner (Appeals) reducing the penalty is set aside. 5. At this stage, I take note of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of this order. If the assessee is found to have deposited the service tax, interest and penalty to the extent of 25% within 30 days of the communication of the order of this Tribunal, assessee will be treated to have discharged full liability arising out of these proceedings. Failure to pay any of these amounts to the full extent within 30 days would render the assessee (respondent) liable to p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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