2013 (12) TMI 1597

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against the OIA No.62/2009/(STC)/LMR/Commr.(A)/Ahd., issued on dt.14.03.2009 by upholding the OIO No.STC/24/Joint Commr./07-08, dt.14.11.2007. 2. Shri R.R. Dave (Advocate) appearing on behalf of the appellant argued that appellant has paid an amount of ₹ 20,38,436/- against a duty demand of ₹ 16,90,148/- a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... employees and any surplus money was belatedly paid to the Revenue as service tax. It was thus his case that it is not a case of reasonable cause and penalties have been correctly levied. 4. Heard both sides and perused the case records. The issue involved in this appeal, as argued by the appellant, is only whether penalties in these proceedings can be waived under the provision of Section 80 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X