Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... held the adjustment to be not appropriate and has confirmed the demand as well as interest and has imposed various penalties under sections 76, 77 and 78 of the finance act, 1994, leading to the present appeal. 7. the ld. advocate argues that once having issued the show cause notice on 12.10.06 and having dropped the matter, without filing .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
..... appellant submits that the appellant paid an amount of rs.2,61,818/- for the purpose of filing appeal before the commissioner (appeals) under section 35b of the central excise act, 1944. he submits that the appellant s factory was closed down on 14.2.2001. it is submitted that the amount of rs.2,61,818/- was paid from the .....
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