CCE, JAIPUR-11 Vs. HEM COURIERS

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against the impugned order in appeal dated 22.11.99 vide which the Commissioner (Appeals) modified the order in original of the Assistant Commissioner by reducing the penalty to Rs.7000/ - from Rs. 50,000/ - as imposed by the Assistant Commissioner through order in original, under Section 77 of the Finance Act, 1994 for late submission of the quarterly returns pertaining to the service tax on the respondents.

(2.) THE respondents were imposed penalty of Rs. 50000/ - under Section 77 of the Fiance Act for the late filing of the quarterly returns for the quarter ending June, 1997 September 1997 and December 1997 at the rate of Rs. 100/ - per day by the Assistant Commissioner through order in original dated 27.11.98. They, however, challenged that order of the Assistant Commissioner before the Commissioner (Appeals) who through the impugned order reduced the penalty amount to Rs. 7000/ - only on the ground that the penalty imposed on the respondents by the Assistant Commissioner was on higher side.

(3.) I have heard both the side and gone through the record.