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TMI Blog2015 (11) TMI 1490X X X X Extracts X X X X X X X X Extracts X X X X ..... nsustainable. - a perusal of the OIA reveals that the commissioner (Appeals) has examined the circumstances of the case and has taken a conscious decision to uphold the penalty imposed by the Adjudicating Authority on well reasoned grounds - no reason to interfere with the OIA - Decided against assessee. - Appeal No. ST/10087/2013-SM - Order No. A/11250 / 2015 - Dated:- 14-8-2015 - Mr. P. M. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants is to set aside the OIA which had upheld the penalty imposed on the appellants by the Adjudicating Authority. 3. Heard the Learned Authorised representative and examined the submissions of the Appellants especially the grounds of Appeal. The basic contention of the Appellants is that Commissioner (Appeals) has not appreciated the facts and circumstances of the case and has not applied his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y tax regime. In indirect taxes, both in Central Excise and Service Tax complete faith has been placed in the tax payer and majo0rity of procedural requirements earlier required to be met by Central Excise assesses have been done away with. Law has been considerably simplified. Audit of an assessee has been made a major tool for the Departmental officers to detect loss of revenue by way of short p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d giving full disclosure of required details to Audit team to handicap them in carrying out their job properly. Their lapse can only be considered deliberate since all the documents asked for are such which are readily available with any assessee. In any case time of 15 days is more than sufficient to supply these documents. In case they needed extra time for any reason, they could have very well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it section. I also find no merit in their contentions and hold them in-eligible for waiver of penalty under Section-80 of Chapter V of Finance Act, 1994. Further I find them liable for penalty under Section 77(1)(c) of Finance Act 1994 and that there is no justification for reduction in the amount of penalty. Hence, I do not find any reason to interfere with the orders dealt with in this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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