2009 (4) TMI 375

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..... 1 and the same stands paid with interest. Commissioner (Appeals) taking the above circumstances into account invoked the provision of section 80 and set aside the penalty imposed on him. Held that- The grounds and circumstances based on which the Commissioner (Appeals) invoked the leniency provided for under section 80 of the Finance Act, appears reasonable and calls for no interference. The appea .....

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..... h interest. Commissioner (Appeals) taking the above circumstances into account invoked the provision of section 80 and set aside the penalty imposed on him. He, after taking into account the status of the respondent and his plea of ignorance of the law, came to the conclusion that there was reasonable cause for failure to pay service tax and file return and extended the benefit of section 80 of th .....

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