2019 (7) TMI 209

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..... gnor towards transportation of goods by road by different goods transport agencies and hence the demand. This demand was made based on the annual reports for the year 2004-05, 2005-06, 2006-07, and 2007-08 and statement dated 18.02.2009, ledger copies and debit notes in respect of export commissions and goods transports as well as based on assessment letters along with consignment notes. Appell .....

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..... t the appellants are engaged in procuring export orders of shrimps as commission agents and hold service tax registration as commission agents under business auxiliary services. A show-cause notice dated 20.04.2009 was issued to the appellant after investigation and scrutiny of the ledgers of the appellant as it appeared to the department that an amount of ₹ 13,48,436/-is liable to be recove .....

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..... by the appellant. None appeared on behalf of the appellant. Heard learned A.R. and perused the records. The grounds of the appeal of the appellant are as follows: 1. On the facts and in the circumstances of the case, the order of the learned Commissioner of Central Excise Customs (Appeals) [Commissioner (Appeals)] is erroneous in law and facts of the case. 2. The .....

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..... evy of penalty under Section 77 of the Finance Act, 1994. 6. The learned Commissioner (Appeals) erred in law and facts of the case in upholding the levy of penalty under Section 76 of the Finance Act, 1994. 7. The appellant crave leave to add to delete/alter/modify/amend/substitute all or any of the above grounds. 3. As can be seen from above the asser .....

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..... 2004-05, 2005-06, 2006-07, and 2007-08 and statement dated 18.02.2009, ledger copies and debit notes in respect of export commissions and goods transports as well as based on assessment letters along with consignment notes. Appellant now pleads in the grounds of appeal that they have not availed the services of any goods transport agency at all. However, this assertion is not substantiated by any .....

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