2010 (7) TMI 213

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..... of the appellant. However my attention has been drawn to the written submissions filed by them. I have also heard learned DR and have gone through the impugned orders. 2. The challenge in the present appeal is only to penalties imposed upon under sections 76 and 77 of the Finance Act. The appellant is a registered service provider under the category of "servicing of motor vehicle service". The p .....

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..... down the law and has not given any findings on the mala fide intention of the assessee, I set aside the impugned order and remand the matter to him for fresh decision in the light of the law declared in the above judgments. While re-deciding the matter, he would also take note of the provisions of section 73(3) of the Finance Act, which provide for finality of the proceedings without issuance of .....

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