2017 (5) TMI 1182

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..... s Shri. Sanjay Hasija, Superintendent (AR.) for the Respondent ORDER This application for rectification of mistake in the order of this Tribunal bearing No.A/85279/17/SMB dated 6-1-2017. 2. Shrie P.V. Sadavarte, Ld. Counsel for the applicant submits that this tribunal has not considered the issue of imposition of penalty under Rule 15(4) which is applicable only to the service provider whereas .....

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..... ule 15. Confiscation and penalty.- (1) If any person, takes or utilises CENVAT credit in respect of input or capital goods or input services, wrongly or in contravention of any of the provisions of these rules, then, all such goods shall be liable to confiscation and such person, shall be liable to a penalty not exceeding the duty or service tax on such goods or services, as the case may be, or .....

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..... t or of the rules made thereunder with intent to evade payment of service tax, then, the provider of output service shall also be liable to pay penalty in terms of the provisions of Section 78 of the Finance Act. (4) Any order under sub-rule (1), sub-rule (2) or sub-rule (3) shall be issued by the Central Excise Officer following the principles of natural justice. From the above reading of the .....

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