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TMI Blog2009 (10) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 77. Held that- agree with the rational adopted by the Commissioner (Appeals) in coming to the conclusion that the assessee (respondent) deserve a lenient treatment by resorting to the provisions of section 80 of Act. Thus appeal filed by revenue is rejected. - ST/316 OF 2009 - A/2196/WZB/AHD. OF 2009 - Dated:- 23-10-2009 - B.S.V. MURTHY, TECHNICAL MEMBER R. Nagar for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose penalty under sections 76 and 77 of the Finance Act, 1994. The said show-cause notice dated 15-4-2008 was adjudicated by the lower authority vide his Order in Original No. 202/Service Tax/2008, dated 28-11-2008 (hereinafter referred to as 'the impugned order') imposed penalty at the rate of Rs. 200 for total delay of 444 days i.e., Rs. 88,800 under section 76 of the Finance Act, 1994 and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions of the Tribunal in support of his contention that penalty should have been imposed : 1. CCE STC v. First Flight Couriers Ltd. [2008] 12 STT 127 (Kar.); 2. CCE v. ILLPEA Paramount (P.) Ltd. 2006 (4) STR 416 (Punj. Har.); 3. Union of India v. Aakar Advertising Aakar Communication [2008] 15 STT 256 (Raj.); 4. ETA Engg. Ltd. v. CCE [2007] 8 STT 61 (New Delhi - CESTAT) (LB). 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposition of penalty under section 76 of Finance Act, 1994 by virtue of section 80 of Finance Act, 1994. I rely the CESTAT's judgment in the case of CCE, Rajkot v. Shri B.S.G.K. Shastry in Appeal Nos. Service Tax/120, 121/2008, CCE, Rajkot v. Port Officer, Okha in Appeal No. Service Tax/126/2008 wherein it has been held that penalty under section 76 of Finance Act, 1994 can be reduced or set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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