2013 (1) TMI 24

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..... ipients but paid to the Government lesser amounts. This position stands accepted by the proprietor of the appellant firm. Ingredients of section 78 justifying imposition of equal amount of penalty are evidently available on records. There is no justification for waiving penalty u/s 78 and 77. In favour of revenue - ST/83 OF 2010 - FINAL ORDER NO. 588 OF 2012 - Dated:- 24-8-2012 - M. VEERAIYAN, .....

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..... ed penalties under sections 76, 77 and 78 of the Finance Act. On appeal by the party to the Commissioner (Appeals), the Commissioner (Appeals) has set aside the penalty under section 76 but confirmed the order of the original authority on other aspects. The appellant has filed appeal before the Tribunal seeking setting aside the penalty sustained under sections 77 and 78. 4. As rightly pointed o .....

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