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TMI Blog2017 (5) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... malafide intention is clearly proved - penalty upheld. There is no dispute on the fact that appellants while availing VCES gave a false declaration as they have not declared the correct dues. Therefore, their case cannot be settled under the VCES. Appeal dismissed - decided against assessee. - ST/86141/16 - A/86857/17/SMB - Dated:- 17-4-2017 - Shri Ramesh Nair, Member (Judicial) Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery of interest on the confirmed amount of service tax. Being aggrieved by the Order-in-Original, the appellants filed this appeal. 2. Shri R.S. Indani, Id. counsel appeared on behalf of the appellants submits that since entire tax amount confirmed by the adjudicating authority has already been paid along with interest, the penalty imposed under Section 78 may kindly be dropped. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und false and that too not due to clerical error, the benefit of VCE scheme is not available to the appellants. Since it was established that there was a false declaration, the appellants is also not entitled for relief from penalty also. 4. I have carefully considered the submission made by both sides. 5. I find that there is no dispute on the fact that appellants while availing VCES gave a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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