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TMI Blog2019 (5) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/S. KHANDWALA SECURITIES LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [ 2015 (6) TMI 783 - CESTAT MUMBAI] , the Tribunal has held that the penalty under Section 78 is not imposable. Penalty under Section 78 of the Finance Act is set aside - appeal allowed in part. - Service Tax Appeal No.51763 of 2018- SM - Final Order No.51385/2019 - Dated:- 21-5-2019 - HON BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Yash Dhadda, Chartered Accountant for the appellant. Shri P. R. Gupta, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether the appellant has rightly been imposed penalty under Section 78 of the Finance Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est under Section 75 on 18.04.2014 and also intimated to the Revenue. Thereafter, the show cause notice dated 21.04.2014 was served on 24.04.2014 in response thereto. The appellant appeared and stated the aforementioned facts and prayed for decision on merits. The show cause notice was adjudicated and the proposed demand was confirmed, appropriating the amount of ₹ 5,06,110/- along with interest, and further equal amount of penalty was imposed under Section 78 and further penalty of ₹ 10,000/- under Section 77(1)(a) and ₹ 10,000/- under Section 77 (2) of the Finance Act, 1994. 6. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), challenging the imposition of penalty. By the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order:- (1) CCE, Bangalore Vs. Alsthom Instrument Transformers 2015(322) ELT 297 (Karnataka) (2) CCE, Chandigarh Vs. Stesalit Ltd. 2017 (347) ELT 385 (SC) (3) Union of India Vs.Dharamendra Textile Processors 2008 (231) ELT 3 (SC) 9. Having considered the rival contentions, I find that there is no contumacious conduct or deliberate contravention of the provisions of law by the appellant, as it appears from the facts on record. 10. I find that in similar circumstances, this Tribunal has held that the penalty under Section 78 is not imposable. Accordingly, the appeal is allowed in part. Penalty under Section 78 of the Finance Act is set aside. [Order dictated and pronounced in open court] - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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