2009 (2) TMI 706

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..... Appeal No. 159/2007-C.E. dated 26-3-2007, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. We heard both the sides in matter. 3. The Commissioner (Appeals) has given a finding that this case deserves waiver of penalty in terms of Section 80 of the Finance Act, 1994. He has given the following reasoning :- I have gone through the record of this ease including written arg .....

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..... attracting waiver of penalty. I am accordingly of the view that impugned order can be set aside to that extent. I therefore allow the appeal by setting aside the penalties imposed under Section 76, 77 and 78 of the Finance Act, 1994. On going through the reasoning of the Commissioner (Appeals) for the invocation of Section 80 for waiving penalties, we find that the same is perfectly in order .....

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