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TMI Blog2010 (2) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... d that - SCN did not provide for clear nature of default for levying penalty under respective provisions of law. In such circumstances matter was to be remanded to Commissioner (Appeals) for his ategorical findings on quantum of penalty that would be levied under different provisions of law. - ST/310 OF 2007 - 389 OF 2010-SM (BR.) - Dated:- 24-2-2010 - D.N. PANDA, JUDICIAL MEMBER Hemant Baj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re penalty of Rs. 81,408 levied under section 78 penalty levied under section 76 as well as under section 77 of the Finance Act, 1994. 2. Revenue's pleading is that not only there was non-co-operation by way of no response to summons there was wilful breach of law made by appellant even after getting payment from the service recipient. That has been detailed out in the chart which was forming pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of law for which no penalty is separately provided under the law. Section 78 has two limbs. One is whether there are essential ingredients, like fraud, collusion, wilful mis-statement, suppression of facts or contravention of provisions of law exist. Existence of such elements call for imposition of penalty which shall not be less than the tax liability subject to double the amount of service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at ld. SDR has pointed out that there was a total default for filing return for the month of September by the assessee which is coming out from para 5 of show-cause notice. When all these nature of contravention/ breach of law alleged is apparent from the annexure to the show-cause notice bringing out different types of deviation of law that need testing because penalty proceedings are quasi-crimi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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