2012 (11) TMI 129

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..... id grounds by the original authority - In the result, the impugned order is set aside and the appeal is allowed with no cost. - ST No. 298/2006 - Final Order No. 648/2012 - Dated:- 17-9-2012 - Shri P. G. Chacko, And Shri M. Veeraiyan, JJ. Appearance: Shri H. Y. Raju, Advocate for appellant Shri R. K. Singla, Commissioner (AR) for respondent [Order per : P. G. Chacko] : T .....

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..... ice to the assessee under Section 84 of the Act. The revisionary authority after heard the assessee passed the impugned order imposing penalties under both Sections 76 78 ibid. The revisionary authority did not consider the case to be fit for giving the benefit of Section 80 to the assessee. 2. We have heard both sides. It is submitted by the learned counsel for the appellant that, where .....

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..... e orders of the assessing/adjudicating authority that he was satisfied with the reasonable cause shown by the assessees but still penalty was imposed, not on the ground that there was no reasonable cause or that the reasons were not acceptable to him, but penalty was imposed in substance to educate the taxpayer about his moral responsibility. Unfortunately, the assessee has not challenged the said .....

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