BONY AUTO LINKS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against OIA Nos. 514 -515/Commr.(A)/CMC/Raj., dated 31 -12 -2010 issued on 4 -1 -2011. Under this OIA, inter alia, penalties under Sec. 76 & 78 of the Finance Act, 1994 were imposed and upheld. Appellant only appealed against the penalties imposed under Sec. 76 & 78 of the Finance Act, 1994 on the ground that appellant has paid the entire duty liability along with interest and have not charged the service tax from ICICI. Appellant vide their letter dated 29 -1 -2013, filed written submissions and waived the right of personal hearing. In the written submissions, appellant relied upon the following case laws:

(2.) SHRI P.N. Sarvaiya AR reiterated the stand taken by the adjudicating authority and the first appellate authority.