2013 (10) TMI 91

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..... For the Respondent: Shri K.P.Muralidharan, Superintendent (AR) JUDGEMENT 1. The applicant is engaged in activities of erection, commissioning and maintenance and repair and they are also importing certain goods and selling it locally and abroad. The Excise officers conducted a check of their books of account and found that there was certain receipts accounted as commission for which service ta .....

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..... 2,125/- was confirmed along with interest and penalty equal to the same amount. The Commissioner (Appeals) upheld the adjudication order. Revenue is not contesting dropped portion of the demand and appellant is not contesting the confirmed portion of the demand. The dispute is about penalty imposed. Since the matter is in a narrow compass, I consider it proper to waive the predeposit of dues and c .....

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..... ubmits that this issue came to light only due to investigation conducted by the department and therefore this is a case of suppression of information and he relies on section 73 (4) to argue that provisions of section 73 (3) will not apply in this case. He invites my attention to the findings of the Commissioner (Appeals) in para 9 of the order as to why he did not exercise the provisions of secti .....

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