2013 (12) TMI 206

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..... ct, 1994 being guided by Section 80 of the Finance Act, 1994. His action does not call for impeachment without any legal infirmity patent from the first appellate order - Decided against Revenue. - ST/1373/2010-SM(BR) - Final Order No. 304/2012-SM(BR)(PB) - Dated:- 26-3-2012 - Shri D.N. Panda, J. Shri K.K. Jaiswal, DR, for the Appellant. None, for the Respondent. ORDER None prese .....

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..... appellate authority himself has appreciated the case of respondent who invited penalty under Section 78 of the Finance Act, 1994. But he set aside penalty under Section 76 of Finance Act, 1994 considering the decision of Tribunal reported in 2007 (8) S.T.R. 7 (Tri.-Del.) appreciating that penalty under Section 76 is not imposable and Section 78 has been invoked. 4. It appears that the matter in .....

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