2017 (10) TMI 1227

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..... therefore the imposition of penalty is not justified. Moreover since the demand itself is not sustainable to a large extent, therefore there can be no case for imposition of penalty and therefore, I allow the application and hold that the appellants are not liable to penalty and the amount of penalty which is imposed in the Order-in-Original is dropped - ROM application allowed. - ST/ROM/20195/2 .....

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..... an appeal before the Commissioner who reduced the demand to ₹ 10,11,313/- (Rupees Ten Lakhs Eleven Thousand Three Hundred and Thirteen only). Thereafter the applicant filed an appeal before the CESTAT and the Tribunal vide Final Order No. 21397/2016 dated 13.12.2016 further reduced the demand to ₹ 2,86,830/- (Rupees Two Lakhs Eighty Six Thousand Eight Hundred and Thirty only) whic .....

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..... nt, therefore the imposition of penalty is not justified. Moreover since the demand itself is not sustainable to a large extent, therefore there can be no case for imposition of penalty and therefore, I allow the application and hold that the appellants are not liable to penalty and the amount of penalty which is imposed in the Order-in-Original is dropped. Consequently, the ROM is allowed to tha .....

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