2020 (2) TMI 1069

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..... spondent ORDER Ashok Jindal: The appellant is in appeal against the impugned order contesting the penalty imposed on them of Rs. One lakh under Section 76 of the Finance Act, 1994. 2. The facts of the case are that the appellant is engaged in construction services and also providing manpower recruitment agency services. An audit was conducted for the period April 2015 to March, 2016 and during .....

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..... or disposal. 4. The learned Authorised Representative submits that the appellant did not pay the interest before issuance of the show cause notice, therefore, the penalty under Section 76 of the Finance Act, 1994 is imposable on the appellant. 5. Heard the learned Authorized Representative and perused the record. 6. On perusal of the record, I find that in the impugned order the sole reason for .....

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