ITC LTD. Vs. COMMISSIONER OF C. EX., GUNTUR

JUDGEMENT

(1.) THE facts leading to this appeal are, in brief, as under :

(2.) THE above show -cause notices were adjudicated by the Commissioner by a common Order -in -Original No. 12/2007 -S.T., dated 31 -12 -2007 by which the Commissioner confirmed the Service tax demand of Rs. 1,34,19,643/ - along with interest and also imposed penalty of Rs. 99,95,215/ - on the appellant under Section 78 of the Finance Act, 1994. Against this order of the Commissioner, the present appeal has been filed.

(3.) HEARD both sides.