2007 (8) TMI 235 - HC - Service Tax

In view of Section 80 authority is vested with discretion to impose lesser amount of penalty if needed Revenue s contention that considering Section 76 of the Central Excise Act authorities had no discretion to impose lesser penalty is wrong so revenue s appeal is dismissed

Summary

The High Court of Bombay dismissed the appeal, stating that the authority has discretion to impose a lesser penalty under Section 80 of the Central Excise Act, despite the main contention that Section 76 required a specific penalty to be imposed.