COMMISSIONER OF C. EX. Vs. CHANDRIKA SECURITY FORCE

JUDGEMENT

(1.) THIS appeal is filed by the Commissioner against the order in appeal dated 25 -8 -2005 that upheld the order in original as regard the confirmation of service tax payable and penalties imposed on the appellant except for the penalties under the provisions of Finance Act, 1994.

(2.) NONE appeared on behalf of the respondent despite notice. The respondent has filed a Cross -Objection which is numbered as ST/CO/124/06 -SM and requested to decide the matter on merits.

(3.) CONSIDERED the submissions made by the learned DR and perused the record. The learned Commissioner (Appeals) has set aside the penalties imposed on the respondent under Section 76, by giving the finding as under : As regards imposition of penalty under Section 76 of the Act, 1 am of the view that since there had never been any steps taken by the department for ascertainment of liability of the appellant under Section 68 of the Act in the instant case, penally provisions of Section 76 of the act can not justifiably be invoked against the appellant. Hence the penalty under Section 76 was not imposable and liable to be dropped as it will amount to double jeopardy.