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TMI Blog2018 (10) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in the manner prescribed by the law i.e. additional evidence is to filed first by way of the miscellaneous application and subjected to judicial scrutiny for its admissibility or otherwise. Appeal dismissed - decided against appellant. - Appeal No. ST/60330/2018 - A/63189/2018-SM[BR] - Dated:- 27-8-2018 - Dr. Devender Singh, Member (Technical) For Appellant (s): Shri P.P. Singh, C.A For Respondent (s): Shri M.S. Dhillon, AR ORDER Per: Dr. Devender Singh 1. Brief facts of the case are that the appellants are registered with Service Tax Department for rendering Security Agency Services. Acting upon an intelligence that the appellants had not been discharging their service tax liability properly, inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest payable thereon. Penalty of ₹ 13,68,852/- was imposed upon the appellants under section 78 of the Act, penalty of ₹ 1,66,000/- under Section 70 of the Act and ₹ 10,000/- under Section 77(1)(a) of the Act, ibid. Aggrieved from the order of adjudicating authority, the appellants filed an appeal before Commissioner (Appeals). However, their appeal was rejected by first appellate authority. Appellants are before this Tribunal challenging the order of Commissioner (Appeals). 2. The Ld. Chartered Accountant appearing for the appellant submits a written application dated 24.08.2018 giving fresh grounds of appeal and admits that they had committed a mistake earlier. Plea is that their fresh grounds of appeal submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grossly inadequate pleadings in grounds of appeal do not further the cause of the appellant. At this stage, when final hearing has already started replacement of already submitted grounds of appeal by fresh grounds of appeal as pleaded by the Ld. Chartered Accountant is not permissible in law as there is no provision for such replacement in the Finance Act 1994 or Central Excise Act, 1944 or the CESTAT Rules. If the appellants wanted to file additional grounds of appeal, there is well-known specific procedure provided in CESTAT Rules, which is required to be followed and which has not been followed by the appellants in this case. It is settled proposition of law that in the absence of specific written pleadings, no relief can be granted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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