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TMI Blog2018 (10) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... ers have rightly pointed out such mistakes. Being a Service Tax registered assessee, the appellant was required to comply with the statutory provisions, including payment of service tax within the stipulated time frame. Penalty rightly upheld - appeal dismissed - decided against appellant. - Appeal No. ST/86912/2018 - A/87457/2018 - Dated:- 25-9-2018 - Mr. S.K. Mohanty, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t along with interest. The department initiated show cause proceedings against the appellant, which were culminated into adjudication order dated 31.01.2017, wherein service tax demand of ₹ 35,54,314/- along with interest was confirmed. The said amount deposited by the appellant prior to issuance of show-cause notice was appropriated in such order. Besides, the adjudication order was also im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. He further submits that since the learned Commissioner (Appeals) has recorded specific findings with regard to substantiate imposition of penalties on the appellant, the same cannot be interfered with on merits inasmuch as the said decision was rendered by the Commissioner (Appeals) by placing reliance on various authoritative judgements pronounced by the Hon'ble Supreme Court. 4. Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntities, it cannot be said that the appellant was ignorant about the statutory provisions for non-payment of tax within the stipulated time. Hence, considering over-all facts and circumstances of the case and various judgements of the Hon'ble Supreme Court, since the learned Commissioner (Appeals) has upheld the adjudged penalties imposed on the appellant, I am of the view that there is no inf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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