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TMI Blog2015 (3) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have come in appeal alongwith stay application against the Order-in-Appeal No.112(CB)ST/JPR-II/2011 dated 16.3.2011 passed by the Commissioner of Central Excise (Appeals) wherein the Commissioner (Appeals) has upheld the order of the adjudicating authority imposing penalty of Rs. 200/- per day under section 77 of Finance Act, 1994 as there was abnormal delay in filing service tax returns o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application. 3. Now the department vide their letter dated 8.1.2014 have furnished calculation and total penalty leviable on the appellant for delay is Rs. 4,52,600/-. There is non cooperation of the appellant. If the efforts were made by them by contacting the department and exchanging necessary information available with them which was called for as back in 2009, the matter could have easily be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue has been dragging on for seven years. They are regular assessee in touch with the department and this issue could not be sorted out. I feel it is fit case for order of partial pre-deposit of penalty. Accordingly it is ordered that the appellant to deposit Rs. 2 lakh within six weeks. Compliance to be noted on 02.03.2015. 7. The department is directed that after looking into the compliance an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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