2016 (12) TMI 1464

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..... at the appellants have no intention to avoid the payment of service tax - appellants deserve the waiver of the penalties imposed under section 76 and 78. However, the penalty imposed under section 77 appears to be proper - penalties imposed u/s 76 and 78 waived and penalty imposed u/s 77 by maintained, invoking the section 80 of the FA, 1994 - appeal allowed - decided partly in favor of appellant.
Shri Ramesh Nair, Member (Judicial) None (Written Submission) : For Appellant Shri Sanjeev R.Nair, Examiner Officer (A.R.) : For Respondent ORDER These appeals are directed against of Order-in-Appeal Nos. AV(271)248/2013 dated 07.10.2013 and OIA No. AV(272)249/2013 dated 07.10.2013 passed by the Commissioner(Appeals) of Central Excise & Cus .....

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..... of penalties. Some of those judgments cited below: (i) Hindustan Petroleum Corporation Ltd. Vs. Commissioner 2016 (41) S.T.R. J112 (Bom. High Court) (ii) Manipal County Vs. CCE. Bangalore 2010 (17 ) STR 474 (Tri.-Bang.) (iii) CCE Vs. Port Officer 2010 (257) E.L.T. 37 (Guj.) (iv) Gagdish Oil Mills Vs. CCE Aurangabad 2010 (20) S.T.R. 85 (Tri. -Mumbai) (v) Arvind Plastics Vs. CCE Salem 2010 (19) S.T.R. 894 (Tri.-Chennai) (vi) Sushant Gupta Vs. CCE, Ahmedabad 2010 (19) STR 800 (Tri.-Ahmd.) (vii) Nischint Engineering Consultants Pvt. Ltd. Vs. CCE Ahmedabad 2010 (19) STR 276 (Tri.-Ahmd.) (viii) N.C. Maheshwari & Co. Vs. CCE, Delhi-I 2006 (3) STR 584 (Tri.-Del.) (ix) Chandan Electricals Vs. CCE, Ludhiana 2010 (20) STR 92 (Tri.-Del.) (x) .....

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..... ows that the appellants have no intention to avoid the payment of service tax. I have gone through various judgments and board circulars relied upon by the rivals and found that there are some conflicting judgments on the issue of penalties but majority of judgments are in favour of the assessee. Therefore taking into consideration the facts and circumstances of the case, I am of the view that appellants deserve the waiver of the penalties imposed under section 76 and 78. However, the penalty imposed under section 77 appears to be proper. I therefore waive the penalties imposed under section 76 and 78 and maintained the penalty imposed under section 77 by invoking the section 80 of the Finance Act, 1994. Thus the appeals are partly allowed .....

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