9911796707
TMI Blog2025 (2) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... whether there is any error apparent on the face of the record to review the judgment? - it was held by High Court that 'there is no error apparent on the face of the record, and also there are no grounds to review the judgment, therefore the review petition stands disposed of.' HELD THAT:- The penalties imposed by the Department in the peculiar facts and circumstances of these cases dese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isha Bagchi for the respondent. 3. The present appeals are arising out of a judgment dated 29.07.2022 passed in Central Excise Appeal No. 3/2020 and order dated 31.01.2023 passed in Review Petition No. 954/2022 in Central Excise Appeal No.3/2020. The appeal was preferred before the High Court against the Final Order No. 20106/2020 passed by CESTAT, Bangalore, in Service Tax Appeal No. 486/2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) and therefore keeping in view the aforesaid as the entire service tax dues have been paid by the assessee(s) along with interest, the penalty proceedings be dropped. 5. In light of the aforesaid, we are of the opinion that penalties imposed by the Department in the peculiar facts and circumstances of these cases deserve to be waived and are waived, accordingly. 6. It is further clarified that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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