2012 (9) TMI 736

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he appellants. – Held that:- During the period April 2002 to September 2002, penalty under Section 76 of the Finance Act is leviable @ Rs.100 per day which may extend up to Rs. 200/- during that period - adjudicating authority has exercised his option and imposed the penalty @ Rs.100 per day - Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - appeal is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed. During and after adjudicating, they paid the service tax liability along with interest and penalty imposed by the under Section 76 of the Finance Act, 1944 at applicable rates during the relevant time i.e. @ Rs.100 per day during the period of default. 2. The order of the adjudicating authority was reviewed by the Commissioner and in review proceedings, penalty under Section 76 has been re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er day which may extend up to Rs. 200/- during that period. The adjudicating authority has exercised his option and imposed the penalty @ Rs.100 per day. In view of these observations, we hold that the Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence, Therefore, we do not find any merit in the impugned order, the same is set aside. The appeal is allowed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X