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TMI Blog2011 (9) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... Jeevan J Neeralgi, Adv. For Respondent: Smt Padmini Sundaram, Adv. JUDGEMENT Per N Kumar, J: Both these appeals are preferred by the assessee challenging the order passed by the Tribunal as well as the Appellate Commissioner who have held that the assessee is not liable to pay any penalty under Sec. 76 of the Finance Act, 1994 and therefore, set aside the order passed by the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not pardonable in law. Though the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also the time of the Tribunal and this Court. It is high time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If such instances are noticed by this Court here after, certainly it will be a case for taking proper action against those law breakers. 4. In that view of the matter, we do not see any merit in these appeals. The appeals are dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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