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TMI Blog2011 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... the next appellate authority - orders of the authorities below imposing penalty under Section 78 cannot be sustained in view of the applicability of Section 80 to the appellants as held by the original authority, which has not been appealed against by the department - order set aside and penalty imposed under Section 78 waived and the appeal of the appellant assessee allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... posed any penalty under Section 76 and 77 invoking the provisions of Section 80 of the Finance Act, 1994 but has however imposed penalty equal to the service tax amount under Section 78 of the Finance Act, 1994. The appellant appealed against the said order to the lower appellate authority but the said authority has not considered the plea of the appellant for waiver of the penalty under Section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om both sides. Both sides confirm that no appeal was filed by the department against the order of the original authority before the lower appellate authority. The lower appellate authority has invoked the provisions of Section 80 of the Finance Act, 1994 for not imposing penalties under Section 76 & 77 of the Act. This finding of the original authority that the provision of Section 80 is applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 80. I also find that the appellants have pleaded before the lower appellate authority that the penalty imposed by the original authority under Section 78 should be waived in view of the provisions of Section 80 but I find that the lower appellate authority has merely recorded the submissions but has not given any finding on the same in his order. As such, the orders of the authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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