COMMISSIONER OF CUSTOMS (GENERAL) Vs. PEAK

JUDGEMENT

(1.) This Appeal has been brought by the revenue to challenge the order passed by the CESTAT on 28th May, 2014 [2014 (36) S.T.R. 593 (Tri.).

(2.) The Service Tax Appeal of the assessee was allowed.

(3.) There were three issues involved. The adjudication resulted in a demand in the sum of Rs. 4,99,07,210/- with interest and penalty under Section 78 of the Finance Act, 1994.