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TMI Blog2009 (8) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) upheld the action of the adjudicating authority. In the instant appeal, the assessee submitted that during the disputed period section 76 provide for penalty of ₹ 100 per day only but in this case penalty imposed ₹ 200 per day which was introduced subsequently. - under section 77 there was no provision for imposition of penalty for filing the late return whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants submits that during the period when the delayed payment was made, section 76 provided for penalty of Rs. 100 (Rupees one hundred only) per day only and Rs. 200 (Rupees two hundred only) per day was introduced subsequently. However, in this case penalty has been imposed at Rs. 200 per day. Further, under section 77 there was no provision for imposition of penalty for filing the return lat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions. 4. I have considered the submissions made by both the sides. I find that the claim for lenient view under section 80 on proper grounds was not made before the lower authorities and further the amendments in section 76 and section 77 were also not brought up before the lower authorities. In view of the amendments in both the sections which were brought subsequently, I find considerable for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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