2005 (5) TMI 421

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..... e in appeal against Order-in-Appeal No. 89/2004 dated 2-6-2004 by which the Commissioner (Appeals) has set aside the penalty imposed on the respondents M/s. Square Enviro. 2. I Heard Shri P.M. Rao, learned DR and perused the records as no one is present on behalf of the respondents. The Deputy Commissioner had imposed penalty on the respondents who provide the service of interior decorator as th .....

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..... unds of Appeal that the law nowhere provides any relief for law evaders. The Revenue has not realised that Section 80 of the Finance Act, 1994 clearly provides for non-levy of any penalty if the assessee places sufficient and reasonable cause for any failure. I do not find any reason to interfere with the findings of the Commissioner (Appeals). Accordingly, the Appeal filed by the Revenue is rejec .....

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