SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.527-ST/APPL/LKO/2022 dated 23/08/2022 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order, Commissioner (Appeals) has modified the Order-in-Original No.22/AC/ADJ-II/LKO/2021 dated 30.10.2021 wherein following has been held:-

“ORDER

I. I confirm the demand of Rs. 6,03,999/- (Six lakhs Three thousand Nine hundred and ninety-nine only) under Section 73 (1) of the Finance Act, 1994 read with Sections 142 , 173 & 174 of the CGST Act, 2017 and I drop the remaining part of demand amounting to Rs. 18,24,521/

II. I confirm interest under Section 75 of the Finance Act, 1994 read with Section 142 , 173 & Section 174 of the CGST Act, 2017 .

III. I impose penalty of Rs. 6,03,999/- (Six lakhs Three thousand Nine hundred and ninety-nine only) under Section 78 of the Finance Act, 1994 read with Section 142 , 173 & Section 174 of the CGST Act, 2017

IV. I impose penalty of Rs. 10,000/- under Section 77 (1)(d) of the Finance Act, 1994 read with Section 142 , 173 & Section 174 of the CGST Act, 2017 .

V. I impose penalty of Rs. 20,000/- under Section 70 of the Finance Act, 1994 rea