2015 (3) TMI 581

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..... d Customs, Vadodara -1 addressed a letter to the appellant for producing/submitting assessee’s profile. The Said letter was unattended to and on 7-9-2009, the office of the Commissioner of Central Excise & Customs, Vadodara-1 sent a reminder to the appellant. It is the claim of the Revenue that the appellant wilfully did not submit the documents while the appellant produces before us an acknowledg .....

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..... /VDR-I/2012, dated 19-12-2012 vide which the first appellate authority upheld the penalties imposed by the adjudicating authority under the provisions of Section 77(1)(c) of the Finance Act, 1994 read with Rule 5A(2) of the Service Tax Rules, 1994. 2. Heard both sides and perused the records. 3. The issue which falls for consideration of the Tribunal is whether the appellant had cooperated .....

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..... to the department, audit has been taken place and final audit report has also been given to the appellant. 4. In view of the foregoing, there is no reason to sustain penalty imposed by the adjudicating authority and upheld by the first appellate authority on the appellant for non-cooperation. 5. Impugned order is set aside and appeal is allowed with consequential relief if any. - - Tax .....

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