2013 (7) TMI 702

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..... ble cause for setting aside the penalty imposed on the them –firm is a proprietor concern and it is quite possible that the proprietor might have missed the notification or the introduction of new service - the family problems like mother suffering from cancer and daughter suffering can cause difficulties to any person – penalty imposed under Section 77 is upheld – decided in favour of assessee. .....

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..... 94. The original authority dropped the proceedings as regards penalty and on an appeal filed by the Revenue, the Commissioner (A) in the impugned order has appropriated the amount already paid by them towards the liability and has imposed penalties under Sections 76, 77 and 78. 2. Even though what is today is only a stay application, after hearing both sides, I find that the issue involved is on .....

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..... ed the notification or the introduction of new service and further, the family problems like mother suffering from cancer and daughter suffering can cause difficulties to any person. Therefore, the invocation of Section 80 for not imposing penalties under Sections 76 and 78 of Finance Act, 1994 would be proper. Accordingly, I consider that the appellant has shown reasonable cause for setting aside .....

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