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TMI Blog2018 (10) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... 1076 - SUPREME COURT] has dealt with an identical situation and referring to the Board’s Circular dated 22.05.2008, has observed that in this case there was no mention of reduced penalty under Section 11AC of the Central Excise Act in the Order-In-Original, the order of the High Court allowing benefit of reduced penalty subsequently is not required to be interfered with. The option is extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority that the appellants provided said services during the period in question but did not pay service tax on the same even though the service tax was collected by them from their clients. In addition penalty of identical amount stands imposed under Section 78 of the Finance Act, 1994. 2 Learned C.A. Shri Dharmendra Srivastava appearing for the appellant submits that he is not challengin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms V/s R. A. Shaikh Paper Mills Pvt. Ltd. reported as 2016 335 E.L.T. 203 (S.C.) has dealt with an identical situation and referring to the Board s Circular dated 22.05.2008, which lays that the provisions contained in first second proviso to Section 11AC should be mandatorily mentioned in the order itself by the Adjudicating Authority, has observed that in this case there was no mention of redu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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