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TMI Blog2019 (9) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- The appellant assessee has already deposited the entire disputed service tax of 80,944/- and interest of 16,605/- on 10.12.2010 and the same has also been appropriated by the adjudicating authority. It is deemed appropriate to invoke the provision of Section 80 in respect of the penalties imposed - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 80,944/- alongwith interest of ₹ 16,605/-. Since the entire demand alongwith interest was already paid by the appellant assessee, the same was appropriated by the adjudicating authority. Penalty of ₹ 1,61,888/- was imposed under Section 78 and penalty of ₹ 5000/- has been imposed under Section 77 of the Finance Act, 1994. 3. On appeal, the Ld. Commissioner (Appeals) up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of hearing, Chartered Accountant's certificate dated 17.07.2019 has been filed alongwith proof of payment of the demand alongwith interest. The Chartered Accountant has certified as under:- "This is to certify that Electro Zavod (India) Pvt. Ltd. (Assessee Code AAACE6715DM001 and STC No AAACE6715DST001) have made deposits against duty (service tax) and interest demanded as detailed here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecific request made by them in this behalf." 8. I observe that the appellant assessee has already deposited the entire disputed service tax of ₹ 80,944/- and interest of ₹ 16,605/- on 10.12.2010 and the same has also been appropriated by the adjudicating authority. 9. In view of the facts & circumstances of the case, I find it appropriate to invoke the provision of Section 80 in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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