2009 (8) TMI 375 - AT - Service Tax

Penalty- suppression- The assessees are aggrieved by the imposition of penalty u/s 78. Commissioner(Appeals) set aside the penalty u/s76 as there was some reasonable cause. Tribunal held that no argument given by the commissioner (Appeals) on the penalty u/s78 - thus the matter is remand back.

Summary

The Appellate Tribunal CESTAT, CHENNAI allowed the appeal by remanding the case for fresh adjudication on the penalty imposed under section 78 of the Finance Act, as the lower authority had not addressed this issue despite setting aside the penalty under section 76. The case is to be reconsidered with an opportunity for the assessees to present their defense.