Penalty cannot be presumed to be passed on to another person

CESTAT, AHMEDABAD BENCH Shree Perfect Security Services (India) (P.) Ltd. Versus Commissioner of Service Tax, Ahmedabad ORDER NO. A/1073/WZB/AHD of 2012 APPEAL NO. ST/396 of 2010 JANUARY 16, 2012 ORDER 1. The issue involved in the present appeal is whether the appellant is eligible for the refund of the penalty paid by them after penalties were set aside in the appeal proceedings. Refund claim of Rs.81,799/- and interest of Rs.6,000/- has been credited to Consumer Welfare Fund on the ground that the appellants have not been able to show that the liability has not been passed o...