2010 (2) TMI 453

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..... since the revenue had failed to establish that there was any suppression on part of assessee so as to warrant imposition of penalties under section 76 and 78 were to be set aside. Further held that - since ingredient of suppression of non-submission of returns was not relevant with respect to section 77, penalty u/s 77 was to be upheld. - ST/62 OF 2009 - 218 OF 2010 - Dated:- 19-2-2010 - SMT. .....

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..... io of the Tribunal orders in CCE v. Busy Bee [2009] 18 STT 392 (Chennai - CESTAT), R. Sukumar v. CCE [2008] 15 STT 349 (Chennai - CESTAT) and Dhandayuthapani Spinners (P.) Ltd. v. CCE [Final Order No. 92 of 2010, dated 15-1-2010], I set aside the penalties under sections 76 and 78 of the Finance Act, 1994 by extending protection under section 80. However, as the ingredient of suppression of non-s .....

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