2018 (5) TMI 1819

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..... not be denied to the appellant - appeal is therefore partly allowed by way of allowing the appellants to pay reduced penalty calculating at 25% of the penalty imposed under Section 78 ibid, provided they fulfil all the other conditionalities of that Section - appeal allowed in part. - ST/212/2009 (Arising out of Order-in-Original No. 58/2008 dated 19.12.2008 passed by the Commissioner of Service .....

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..... the appellant along with interest thereon and also equal penalty under Section 78 of the Finance Act, 1994. The appellants are before this forum only against imposition of penalty under Section 78 ibid. 2. Today when the matter came up for hearing, the Ld. Advocate, Shri M. Kannan submits that the appellants are only pleading for not being given the benefit of reduced penalty of 25% under the .....

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