2012 (6) TMI 162

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..... waiver of penalty invoking the provisions of Section 80 of the Finance Act, 1994 – Held that:- sufficient cause has been shown for invoking the provisions of Section 80 of Finance Act, 1994. appeal is allowed. Penalty waived - ST/365 OF 2011-SM - 443 OF 2011-SM (BR) - Dated:- 6-6-2011 - M. VEERAIYAN, J. A.K. Jain for the Appellant. R.K. Gupta for the Respondent. ORDER 1. Hear .....

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..... long with interest amounting to Rs. 25,126/-. The original authority without accepting the appellant's request for adjournment of personal hearing passed an ex parte order and imposed a penalty of Rs. 23,056/- under Section 76 of Finance Act, 1994 for the delay in payment of service tax. The Commissioner (Appeals) has upheld the order imposing penalty. 5. Authorized Representative of the appel .....

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..... l mistakes. In the facts and circumstances of case, I hold that sufficient cause has been shown for invoking the provisions of Section 80 of Finance Act, 1994. In view of the above, the order of the Commissioner (Appeals) insofar as the same related to upholding the penalty of Rs. 23,056/- under Section 76 is concerned, the same is set aside and the appeal is allowed with consequential relief as p .....

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