2018 (7) TMI 530

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..... c - Held that:- There is no material available on record for suppression of facts with intent to evade payment of duty. Hence, the imposition of penalty under Section 11AC of the Act is unwarranted - penalty set aside - application of restoration of appeal is also allowed - appeal allowed - decided in favor of appellant.
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Kalyan Sharma, C.A. for the Ap .....

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..... on behalf of the appellant, submits that the only ground of appeal is regarding imposition of penalty under Section 78 of the Finance Act, 1994. He further submits that originally, the show-cause notice was issued in respect of demand of ₹ 19,68,341/-. The Adjudicating Authority confirmed the demand of ₹ 4,53,261/- along with interest and imposed equal amount of penalty under Section 7 .....

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..... the entire amount of tax. His business activities are completely closed down due to his old age and medical treatment. 9. I find that the appellant rendered the service under the category "Interior Decorators/Design Service, Manpower Supply Recruitment /Supply Service etc. The Adjudicating authority modified the amount of demand of tax as proposed in the Show Cause Notice which has already been .....

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